TY 2022 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) LAURA ANTONINI......................................................................
Secy, Treas

30.00
.................
0.00

25,000

(2) HARVEY ROSENFIELD......................................................................
President

30.00
.................
0.00

(3) JAY ANGOFF......................................................................
Director

1.00
.................
0.00

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

1.(a) Description of liability	(b) Book value
(1) Federal income taxes

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990)

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 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

CONSUMER EDUCATION FOUNDATION

Employer identification number

95-4720268

Return Reference	Explanation
Form 990, Part VI, Section B, Line 11b	THE RETURN WAS REVIEWED BY THE ORGANIZATION'S PRESIDENT AND BY THE SECRETARY-TREASURER. IT WAS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING.
Form 990, Part VI, Section C, Line 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND TAX RETURNS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART III, LINE 1 - ORGANIZATION MISSION	TO ENGAGE IN SOCIAL WELFARE ACTIVITIES WITHIN THE MEANING OF SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, OR THE CORRESPONDING PROVISIONS OF ANY FUTURE UNITED STATES INTERNAL REVENUE LAW (THE "CODE"), AND WITHIN THE MEANING OF SECTION 23701F OF THE CALIFORNIA REVENUE AND TAXATION CODE, THAT PROMOTE THE INTERESTS OF CONSUMERS ON THE FOLLOWING ISSUES: LOSS PREVENTION, CONVERSION OF MUTUAL INSURANCE COMPANIES TO STOCK COMPANIES, AND CONSUMER EDUCATION, GENERALLY.
FORM 990, PART III, LINE 4A - PROGRAM SERVICE ACCOMPLISHMENTS	CONSUMER LEGISLATION PROJECT:IN 2022 CEF COMPLETED ITS INVESTIGATION OF THE PROBLEMS THAT AMERICAN CONSUMERS FACE IN THE MODERN COMMERCIAL MARKETPLACE.UNDER ITS #REPRESENT PROJECT, CEF PUBLISHED AN EXHAUSTIVE REPORT DISCUSSING THE CURRENT STATE OF CONSUMER PROTECTION LAW IN THE UNITED STATES AND RECOMMENDING REFORMS."REBOOT REQURED" EXAMINES THE VAST CHANGES IN THE MARKETPLACE THAT HAVE OCCURRED IN THE DECADES SINCE CONSUMER PROTECTION LAWS WERE LAST COMPREHENSIVELY UPDATED IN THE UNITED STATES. THESE CHANGES INCLUDE THE ADVENT OF THE INTERNET, THE PREVALANCE OF SOPHISTICATED TECHNOLOGY IN CONSUMER PRODUCTS AND SERVICES, AND THE DRAMATIC SHIFT TO ELECTRONIC AND MOBILE COMMERCE. THE REPORT COMPREHENSIVELY OUTLINES THE SPECIFIC TYPES OF CORPORATE ABUSES THAT ARE CURRENTLY VICTIMIZING CONSUMERS AS A RESULT OF THESE CHANGES. THE REPORT PROPOSES WIDE-RANGING CHANGES IN SUBSTANTIVE CONSUMER PROTECTION LAWS THAT WILL REDRESS THE IMBALANCE BETWEEN INDIVIDUAL RIGHTS AND CORPORATE RIGHTS.THE REPORT ALSO PROVIDES A DETAILED ANALYSIS OF THE EXTENT TO WHICH STATE AND FEDERAL LAWS AND LEGAL REMEDIES, AS INTERPRETED AND APPLIED BY THE COURTS, HAVE FAILED TO KEEP UP WITH THESE DEVELOPMENTS IN THE US ECONOMY. FURTHER, IT REVIEWS THE CURRENT PROCEDURAL MECHANISMS BY WHICH CONSUMER RIGHTS MAY BE VINDICATED. AND IT SETS FORTH PROPOSALS TO LEVEL THE LEGAL PLAYING FIELD, INCLUDING REFORMS TO EXPAND AND ENHANCE THE PRACTICAL RIGHTS OF CONSUMERS TO JOINTLY LITIGATE AGAINST CORPORATE WRONGDOERS, AND TO RESTORE PUBLIC CONFIDENCE IN THE SYSTEM OF JUSTICE."REBOOT REQUIRED" IS ACCOMPANIED BY AN EQUALLY DETAILED MODEL CONSUMER PROTECTION LAW, WHICH CONTAINS DRAFT LEGISLATION TO ENACT THE SUGGESTED REFORMS.THE REPORT AND MODEL LAW ARE AVAILABLE AT WWW.RESPRESENTCONSUMERS.ORGIN 2022, THE ORGANIZATION ENGAGED IN MEDIA AND OTHER COMMUNICATIONS TO DESSEMINATE AND DISCUSS THE REPORT.
FORM 990, PART III, LINE 4B - PROGRAM SERVICE ACCOMPLISHMENTS	LINE 8B: NO COMMITTEES ARE ORGANIZED UNDER THE BOARD OF DIRECTORS, WHICH IS THE GOVERNING BODY OF THE FOUNDATION.FORM 990, PART VI, LINE 12C - EXPLANATION OF MONITORING AND ENFORCMENT OF CONFLICTSPURSUANT TO THE POLICY ADPOTED BY THE ORGANIZATION, DISCLOSURE STATEMENTS ARE FILED ANNUALLY BY ALL DIRECTORS, OFFICERS AND EMPLOYEES WHO MAY HAVE AN INTEREST IN ANY POTENTIAL TRANSACTIONS WITH THE ORGANIZATION. THE PRESIDENT REVIEWS THE STATEMENTS OF EMPLOYEES. THE BOARD REVIEWS STATEMENTS OF EMPLOYEES AND THEIR OWN.FORM 990, PART VI, LINE 15B - COMPENSATION REVIEW & APPROVAL PROCESS - OFFICERS & KEY EMPLOYEESAN INDEPENDENT MAJORITY OF THE BOARD OF DIRECTORS REVIEWS COMPARABILITY DATA AND APPROVES THE COMPENSATION WITH CONTEMPORANEOUS WRITTEN DOCUMENTATION OF THE DELIBERATION AND DECISION.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2021

Additional Data

Software ID:	22015553
Software Version:	2022v5.0

1	Briefly describe the organization’s mission or most significant activities: SEE PART III LINE 1.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	3
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	2
5	Total number of individuals employed in calendar year 2021 (Part V, line 2a) ......	5	1
6	Total number of volunteers (estimate if necessary) .............	6
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	-12
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	5,013,302	15,000
9	Program service revenue (Part VIII, line 2g) .........		0
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	3,369	-12
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)		0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	5,016,671	14,988
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	215,538	26,990
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	19,711	15,249
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	235,249	42,239
19	Revenue less expenses. Subtract line 18 from line 12.......	4,781,422	-27,251
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	40,337	13,086
21	Total liabilities (Part X, line 26).............		0
22	Net assets or fund balances. Subtract line 21 from line 20.....	40,337	13,086

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 10,317 including grants of $ ) (Revenue $ )
	SEE SCHEDULE O

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses10,317

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	25,000

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f	15,000

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		15,000

		Business Code
2a
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		0

3 Investment income (including dividends, interest, and othersimilar amounts) ......			-12		-12
4 Income from investment of tax-exempt bond proceeds			0
5 Royalties...........			0
		(ii) Personal	(i) Real
6a	Gross rents			6a
b	Less: rental expenses			6b
c	Rental income or (loss)			6c
d	Net rental income or (loss).......			0
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory			7a
b	Less: cost or other basis and sales expenses			7b
c	Gain or (loss)			7c
d	Net gain or (loss).........			0
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..			0
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..			0
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..			0
Business Code			Miscellaneous Revenue
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			0
12	Total revenue. See instructions.....			14,988		-12

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	0
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	0
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............	0
4	Benefits paid to or for members .......	0
5	Compensation of current officers, directors, trustees, and key employees ...........	25,000		25,000
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........	0
7	Other salaries and wages........	0
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	0
9	Other employee benefits .......	0
10	Payroll taxes ...........	1,990		1,990
11	Fees for services (non-employees):
a	Management ......	0
b	Legal .........	0
c	Accounting ...........	2,909		2,909
d	Lobbying ...........	0
e	Professional fundraising services. See Part IV, line 17	0
f	Investment management fees ......	0
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	4,150	4,150
12	Advertising and promotion ....	0
13	Office expenses .......	0
14	Information technology ......	0
15	Royalties ..	0
16	Occupancy ...........	0
17	Travel ............	0
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	0
19	Conferences, conventions, and meetings ....	0
20	Interest ...........	0
21	Payments to affiliates .......	0
22	Depreciation, depletion, and amortization ..	1,970		1,970
23	Insurance ...	53		53
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	ALL OTHER EXPENSES	4,589	4,589
b	WEBSITE	1,578	1,578
c
d
e	All other expenses	0
25	Total functional expenses. Add lines 1 through 24e	42,239	10,317	31,922	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........				1	0
2	Savings and temporary cash investments .........			17,789	2	7,488
3	Pledges and grants receivable, net ......				3	0
4	Accounts receivable, net .............				4	0
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6	0
7	Notes and loans receivable, net ...........				7	0
8	Inventories for sale or use ............				8	0
9	Prepaid expenses and deferred charges ......				9	0
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	23,178
b	Less: accumulated depreciation	10b	17,580	5,925	10c	5,598
11	Investments—publicly traded securities .			16,623	11	0
12	Investments—other securities. See Part IV, line 11 .....				12	0
13	Investments—program-related. See Part IV, line 11 ..				13	0
14	Intangible assets ...............				14	0
15	Other assets. See Part IV, line 11 ...........				15	0
16	Total assets. Add lines 1 through 15 (must equal line 33)...			40,337	16	13,086

17	Accounts payable and accrued expenses .....		17
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	0	26	0

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	40,337	27	13,086
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	40,337	32	13,086
33	Total liabilities and net assets/fund balances ........	40,337	33	13,086

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....
b	Buildings ....
c	Leasehold improvements
d	Equipment ....	23,178	17,580	5,598
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				5,598

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)