lefile GRAPHIC Form rint - DO NOT PROCESS DLN: 93493319062608 OMB No 1545-0047 Return of Organization Exempt From Income Tax 990 For the 2017 calendar y ear, or tax y ear be g innin g 01-01-2017 . and ending 12-31-2017 C Name of organization THE CENTER FOR ORGANIZATIONAL RESEARCH AND EDUCATION B Check if applicable ❑ Add ress c h ange 2017 Under section 501(c ), 527, or 4947 ( a)(1) of the Internal Revenue Code ( except private foundations) ^ Do not enter social security numbers on this form as it may be made public ^ Information about Form 990 and its instructions is at www IRS gov/form990 Department of the Trea^un Internal Rey emre Ser ice A I As Filed Data - I D Employer identification number 26-0006579 ❑ Name change Doing business as SEE SCHEDULE 0 ❑ Initial return 71 Final return / terminated ❑ Amended return ❑ Application pending Number and street (or P O box if mail is not delivered to street address) 1090 VERMONT AVE NW NO 800 i eiepnone nurnuer Room/suite (202) 420-7871 City or town, state or province, country, and ZIP or foreign postal code WASHINGTON, DC 20005 G Gross receipts $ 2,83 4,373 F Name and address of principal officer RICHARD BERMAN 1090 VERMONT AVE NW NO 800 WASHINGTON, DC 20005 I Tax-exempt status J Website : ^ R 501(c) ( subordinates? H(b) Are all subordinates included? ❑ 4947(a)(1) or ) A (insert no El 527 If "No," attach a list No ❑ Y es o ( see instructions ) H(c) Group exemption number ^ SEE SCHEDULE 0 K Form of organization NLi ^ ❑ 501(c)(3) H(a) Is this a group return for 9 Corporation L Year of formation ❑ Trust ❑ Association ❑ Other ^ 2002 M State of legal domicile DC Summary 1 Briefly describe the organization's mission or most significant activities RESEARCH AND EDUCATION ON ISSUES RELATED TO CONSUMER CHOICES AND THE ACTIVIST COMMUNITY (CONTINUE D) ATTACKING THOSE CHOICES, PROVIDING EDUCATIONAL INFORMATION TO POLICYMAKERS, THE MEDIA AND THE GENERAL PUBLIC U ti 0 Q 2 3 Check this box ^ ❑ if the organization discontinued its operations or disposed of more than 25% of its net assets Number of voting members of the governing body (Part VI, line 1a) . . . . . . . 3 7 4 Number of independent voting members of the governing body (Part VI, line 1b) 4 6 5 Total number of individuals employed in calendar year 2017 (Part V, line 2a) 5 1 6 Total number of volunteers (estimate if necessary) a . . . 7a Total unrelated business revenue from Part VIII, column (C), line 12 b Net unrelated business taxable income from Form 990-T, line 34 . . . . 6 0 . . . . . 7a 0 . . . . . 7b Prior Year 8 Contributions and grants (Part VIII, line 1h) 9 Program service revenue (Part VIII, line 2g) . . . . . . 10 Investment income (Part VIII, column (A), lines 3, 4, and 7d . . . . . . 11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 12 Total revenue-add lines 8 through 11 (must equal Part VIII, column (A), line 12) 13 Grants and similar amounts paid (Part IX, column (A), lines 1-3 14 Benefits paid to or for members (Part IX, column (A), line 4) . . 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10) 16a Professional fundraising fees (Part IX, column (A), line 11e) 0 Current Year 4,538,005 2,826,618 4,054 7,444 271 311 12 0 4,542,342 2,834,373 7,500 0 0 0 1,652,520 1,443,158 0 0 b Total fundraising expenses (Part IX, column (D), line 25) 17 Other expenses (Part IX, column (A), lines 11a-11d, llf-24e) . 18 Total expenses Add lines 13-17 (must equal Part IX, column (A), line 25) 19 Revenue less expenses Subtract line 18 from line 12 20 Total assets (Part X, line 16) . 21 Total liabilities (Part X, line 26) Z1 1,654,116 3,930,347 3,097,274 611,995 Beginning of Current Year T 'M 2,270,327 22 . . . . . . . . . Net assets or fund balances Subtract line 21 from line 20 Si g nature Block Under penalties of perjury, I declare that I have examined this return, inclu knowl edge and belief, it is true, correct, and complete Declaration of prepa an y knowled g e Sign Here Signature of officer F LANE CARDWELL SECRETARY/TREASURER/DIRECTOR Type or print name and title Print/Type preparer's name AMANDA ADAMS Paid Preparer Use Only Firm's name Firm's address Preparer's signature AMANDA ADAMS ^ CHERRY BEKAERT LLP EAST WEST HWY STE 200 BETHESDA, MD 20814 May the IRS discuss this return with the preparer shown above? (see instrui For Paperwork Reduction Act Notice, see the separate instructions. . . . 2,317,401 -262,901 End of Year 2,240,358 326,600 512,458 1,990,801 1,727,900 Form 990 (2017) Page 2 Statement of Program Service Accomplishments 1 Check if Schedule 0 contains a response or note to any line in this Part III Briefly describe the organization's mission . . . . . . . . . . . . . . TO EDUCATE THE PUBLIC ON CONSUMER ISSUES, INCLUDING THOSE RELATED TO GOVERNMENT REGULATIONS, ESPECIALLY THOSE RELATED TO PRODUCT CHOICES, TO EDUCATE THE PUBLIC ABOUT ORGANIZATIONS THAT WORK ON ISSUES RELATED TO PUBLIC POLICIES, ESPECIALLY THOSE WORKING TO INCREASE (CONTINUED) GOVERNMENT REGULATION AND ELIMINATE CONSUMER CHOICE, TO EDUCATE THE PUBLIC ABOUT ORGANIZATIONS, THEIR FUNDING SOURCES AND THEIR PROGRAM ACTIVITIES 2 Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-EZ? . . . . . . . . . . . . . . . . . . . . ❑ Yes . 2 No If "Yes," describe these new services on Schedule 0 3 Did the organization cease conducting, or make significant changes in how it conducts, any program services? . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ Yes . 2 No If "Yes," describe these changes on Schedule 0 4 4a Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to othe rs, the total expenses, and revenue, if any, for each program service reported (Code ) (Expenses $ 2,476,394 including grants of $ ) (Revenue $ ) (Expenses $ 321,308 including grants of $ ) (Revenue $ ) (Expenses $ 117,901 including grants of $ ) (Revenue $ 4,842 See Additional Data 4b (Code See Additional Data 4c (Code 1,401 See Additional Data See Additional Data Table 4d Other program services (Describe in Schedule 0 (Expenses $ 4e 32,941 Total program service expenses 11o, including grants of $ ) (Revenue $ 1,201 2,948,544 Form 990 (2017) Form 990 (2017) FTTITTM Page 3 Checklist of Re q uired Schedules Yes 1 No Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A . . . . . . . . . . . . . . . . . . . . . 1 2 Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? °^ . 2 3 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I. . . . . . . . . . . . . . 3 Section 501(c )( 3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes, " complete Schedule C, Part II . . . . . . . . . . . . . . 4 Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes, " complete Schedule C, Part III . . . . . . . . . . . . . . . . . 5 No Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes, " complete Schedule D, Part I ti) . . . . . . . . . . . . . . . . . 6 No Did the organization receive or hold a conservation easement, including easements to preserve open space, . the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II °^ . 7 No Did the organization maintain collections of works of art, historical treasures, or other similar assets? . If "Yes, " complete Schedule D, Part III . . . . . . . . . . . . 8 No Did the organization report an amount in Part X, line 21 for escrow or custodial account liability, serve as a custodian for amounts not listed in Part X, or provide credit counseling, debt management, credit repair, or debt negotiation services7If "Yes," complete Schedule D, Part IV °^ . 9 No 10 No 4 5 6 7 8 9 10 Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part V tj . . 11 If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable a Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes, " complete Schedule D, Part VI . . . . . . . . . . . . . . . . . . Yes No I la . Yes Yes Yes b Did the organization report an amount for investments-other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII 1i . 'lb No c Did the organization report an amount for investments-program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII. . . . . . . Sic No Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX _ . . . . . . . . . . . . Ild No Ile No d e Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, PartX tj f Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)' If "Yes," complete Schedule D, Part X °^ 12a Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete Schedule D, Parts XI and XII °^j . . . . . . . . . . . . b 13 . . . . Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes, " and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Is the organization a school described in section 170(b)(1)(A)(ii)7 If "Yes," complete Schedule E 14a Did the organization maintain an office, employees, or agents outside of the United States? b 15 16 . . . . Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States , or aggregate foreign investments . valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV . . . . . . . llf Yes 12a Yes 12b No 13 No 14a No 14b No Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If "Yes, " complete Schedule F, Parts II and IV . 15 No Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If "Yes, " complete Schedule F, Parts III and IV . . . 16 No 17 No 17 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and lie? If "Yes, " complete Schedule G, PartI (see instructions) . . . 18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a' If "Yes," complete Schedule G, Part II . . . . . . . . . . . 18 No 19 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III . . . . . . . . . . . . . . . . . . 19 No Form 990 (2017) Form 990 (2017) Page 4 Checklist of Required Schedules (continued) Yes 20a Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H . b 20a If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? No No 20b 21 Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1' If "Yes, " complete Schedule I, Parts I and II . . . . . 21 No 22 Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 27 If "Yes, " complete Schedule I, Parts I and III . 22 No 23 Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J . . . . . . . . . . . . . . . . . . . . . . . 23 No 24a Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 20027 If "Yes,"answer lines 24b through 24d and complete Schedule K If "No,"go to line 25a . . . . . . . . . . . . . . b No 24a Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? 24b c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? . . . . . . . . . . . . . . 24c d Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? 24d 25a Section 501(c )( 3), 501 ( c)(4), and 501(c )( 29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I . 1i b 26 27 28 a 2.5a No 25b No Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If "Yes, " complete Schedule L, Part II . . . . . . . . . . . . . . . . 1i 26 No Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III . . . . . . . . . 1i 27 No Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ7 If "Yes, " complete Schedule L, Part I . . . . . . . . . . . . . . . . . . . 1i Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions) A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . 28a No b A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV . . . . . . . . . . . . . 1i 28b No c An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an . . officer, director, trustee, or direct or indirect owner? If "Yes, " complete Schedule L, Part IV . tj 28c Yes 29 Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M . 29 No 30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M . . . . . . . . . . . . 30 No 31 No 31 Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I 32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes, " complete Schedule N, Part II . 32 No 33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301 7701-2 and 301 7701-3' If "Yes," complete Schedule R, Part I . 33 No Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1 . . . . . . . . . . . . . . . . . . . . . . . . 34 No 35a No 34 35a Did the organization have a controlled entity within the meaning of section 512(b)(13)' b 36 37 38 If'Yes' to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)' If "Yes," complete Schedule R, Part V, line 2 . 35b Section 501(c)(3) organizations . Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2 . . . . . . . . . . . . 36 No Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI 37 No Did the organization complete Schedule 0 and provide explanations in Schedule 0 for Part VI, lines 11b and 197 Note. All Form 990 filers are required to complete Schedule 0 . . . 38 Yes Form 990 (2017) Form 990 (2017) MQU Page 5 Statements Regarding Other IRS Filings and Tax Compliance ❑ Check if Schedule 0 contains a response or note to any line in this Part V . Yes la Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable . la 15 lb 0 b Enter the number of Forms W-2G included in line la Enter -0- if not applicable c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? . . . . . . . . . . . . . . . . . 2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return . . . . . . . . . . . . . . . . . b 2a Yes 2b Yes 1 If at least one is reported on line 2a, did the organization file all required federal employment tax returns? Note .If the sum of lines la and 2a is greater than 250, you may be required to e-file (see instructions) 3a Did the organization have unrelated business gross income of $1,000 or more during the year? b lc No . . . 3a If "Yes," has it filed a Form 990-T for this year7If "No" to line 3b, provide an explanation in Schedule 0 . . . No 3b 4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? b 4a No 5a No 5b No If "Yes," enter the name of the foreign country ^ See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR) 5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? . . b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? c If "Yes," to line 5a or 5b, did the organization file Form 8886-T7 . Sc 6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? b 7 If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? . . . . . . . . . . . . 6a 6b Organizations that may receive deductible contributions under section 170(c). a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor7 . . 7a b If "Yes," did the organization notify the donor of the value of the goods or services provided? 7b c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? . . . . . . . . . . . . . No 7e No 7f No If "Yes," indicate the number of Forms 8282 filed during the year e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? . . . . . . . . . . . . . . . . . . . . . 7g h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? . . . . . . . . . . . . . . . . . . . . . . . . 7h b 10 7d . Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? . . . . . . . . . . . . . . . . . . . . . . . 9a Did the sponsoring organization make any taxable distributions under section 4966? No 7c d 8 No . . . 8 9a Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? . . . 9b Section 501(c )( 7) organizations. Enter a Initiation fees and capital contributions included on Part VIII, line 12 b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities 11 . 10a 10b Section 501(c )( 12) organizations. Enter a Gross income from members or shareholders b Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them ) . . . . . . . . . . . . . . . . . Ila ilb 12a Section 4947 ( a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041' b 12a If "Yes," enter the amount of tax-exempt interest received or accrued during the year 12b 13 Section 501(c )( 29) qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health plans in more than one state7Note . See the instructions for additional information the organization must report on Schedule 0 b Enter the amount of reserves the organization is required to maintain by the states in . which the organization is licensed to issue qualified health plans . . . 13b Enter the amount of reserves on hand 13c c . 14a Did the organization receive any payments for indoor tanning services during the tax year? b . . If "Yes," has it filed a Form 720 to report these payments7If "No," provide an explanation in Schedule 0 13a 14a No 14b Form 990 (2017) Form 990 ( 2017) Page 6 Governance , Management , and DisclosureFor each "Yes" response to lines 2 through 7b below, and for a "No" response to lines Kim= 8a, 8b, or IOb below, describe the circumstances, processes, or changes in Schedule 0 See instructions Check if Schedule 0 contains a response or note to any line in this Part VI . . . . . . . . . . . . . Section A. Governinci Body and Management Yes is Enter the number of voting members of the governing body at the end of the tax year la 7 lb I 6 I No If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule 0 b Enter the number of voting members included in line la, above, who are independent 2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? 3 Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? . 4 Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 No 5 Did the organization become aware during the year of a significant diversion of the organization's assets? 5 No 6 Did the organization have members or stockholders? 6 No 7a No 7b No . 2 3 . 7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? . . b 8 Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? . Yes Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following a The governing body? b Each committee with authority to act on behalf of the governing body? 9 No . . . . Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization ' s mailing address? If "Yes," provide the names and addresses in Schedule 0 . . . . . . . I 8a Yes 8b Yes 9 I I No Section B. Policies (This Section B requests Information about policies not required by the Internal Revenue Code.) Yes 10a Did the organization have local chapters, branches, or affiliates? b . . 10a If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? 10b Ila Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? . . Ila b Describe in Schedule 0 the process, if any, used by the organization to review this Form 990 No No . 12a Did the organization have a written conflict of interest policy? If "No,"go to line 13 . 12a Yes b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? . . . 12b Yes c Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule 0 how this was done . . . . . . . . . . . . . . . . . . . 12c Yes 13 Yes 14 Yes 15a Yes 15b Yes . 13 Did the organization have a written whistleblower policy? 14 Did the organization have a written document retention and destruction policy? 15 Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? a The organization's CEO, Executive Director, or top management official b Other officers or key employees of the organization . . . . No . If "Yes" to line 15a or 15b, describe the process in Schedule 0 (see instructions) 16a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? . b . If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization's exempt status with respect to such arrangements? 16a No 16b Section C. Disclosure 17 List the States with which a copy of this Form 990 is required to be AL,AR,CT,FL,GA,IL,KS,KY ,MA,MD , MI,MN,MS, NC,NH, NJ ,NM , OH ,OK , OR,PA , RI ,SC, TN, VA,WI 18 19 20 Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection Indicate how you made these available Check all that apply ❑ Own website ❑ Another's website ❑ Other (explain in Schedule 0) 2 Upon request Describe in Schedule 0 whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year State the name, address, and telephone number of the person who possesses the organization's books and records BERMAN 1090 VERMONT AVE NW 800 WASHINGTON, DC 20005 (202) 420-7871 Form 990 (2017) Form 990 (2017) Page 7 Compensation of Officers , Directors , Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check if Schedule 0 contains a response or note to any line in this Part VII . . . . . . . . . . . . . . ❑ Section A. Officers , Directors, Trustees, Key Employees , and Highest Compensated Employees la Complete this table for all persons required to be listed Report compensation for the calendar year ending with or within the organization's tax year • List all of the organization' s current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation Enter -0- in columns (D), (E), and (F) if no compensation was paid • List all of the organization' s current key employees, if any See instructions for definition of "key employee • List the organization's five current highest compensated employees (other than an officer, director, trustee or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations • List all of the organization' s former officers, key employees, or highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations • List all of the organization' s former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations List persons in the following order individual trustees or directors, institutional trustees, officers, key employees, highest compensated employees, and former such persons ❑ Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee (A) Name and Title (B) Average hours per week (list any hours for related organizations below dotted line) (C) Position (do not check more than one box, unless person is both an officer and a director/ trustee ) 2 = -n 1 _ (D ) Reportable compensation from the organization (W- 2/1099MISC) ( E) Reportable compensation from related organizations (W- 2/1099MISC) (F) Estimated amount of other compensation from the organization and related organizations r. 0 D I• ^^ 15 30 (1) RICHARD BERMAN ...................................................................... PRESIDENT, EXEC DIRECTOR """"""""' (2) F LANE CARDWELL ...................................................................... SECRETARY & TREASURER/DIRE """"""""' (3) JAMES BLACKSTOCK ...................................................................... DIRECTOR """"""""' (4) DAVID BROWNE ...................................................................... DIRECTOR """"""""' (5) DANIEL MINDUS ...................................................................... DIRECTOR """"""""' (6) RICHARD VERRECCHIA ...................................................................... DIRECTOR """"""""' (7) NELSON MARCHIOLI ...................................................................... DIRECTOR """"""""' X X 11,850 0 0 X X 500 0 0 X 500 0 0 X 500 0 0 X 500 0 0 x 500 0 0 x 500 0 0 0 15 0 15 0 10 0 10 0 10 0 10 Form 990 (2017) Form 990 (2017) Page 8 Section A . Officers, Directors , Trustees , Key Employees , and Highest Compensated Employees (continued) (A) Name and Title (B) Average hours per week (list any hours for related organizations below dotted line) (C) Position (do not check more than one box, unless person is both an officer and a director/trustee) 2, = T I ?,L 1 (D ) Reportable compensation from the organization (W2/1099-MISC) ( E) Reportable compensation from related organizations (W2/1099-MISC) (F) Estimated amount of other compensation from the organization and related organizations I, (_o ,I! D _ t I• : . . . . . . . . . . . . lb Sub - Total . c Total from continuation sheets to Part VII, Section A . d Total ( add lines lb and 1c ) 2 . . . ^ ^ ^ 14,850 0 0 Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization ^ 0 No Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line la? If "Yes," complete Schedule J for such individual . . . . . . . . . . . . 3 No For any individual listed on line la, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual . . . . . . . . . . . . . . . . . . . . . . . . . 4 No 5 No . Did any person listed on line la receive or accrue compensation from any unrelated organization or individual for services rendered to the organization?lf "Yes," complete Schedule J for such person . Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization Report compensation for the calendar year ending with or within the organization's tax year (A) Name and business address RICHARD BERMAN AND COMPANY INC (B) Description of services MGMT, ADVERTISING, RESEARCH & ACCT FEES (C) Compensation 1,428,785 1090 VERMONT AVE NW 800 WASHINGTON, DC 20005 FOX NEWS NETWORK LLC MEDIA ADVERTISING 365,170 MEDIA ADVERTISING 274,421 MEDIA ADVERTISING 170,000 MEDIA ADVERTISING 145,000 1211 6TH AVENUE NEW YORK, NY 10036 FACEBOOK 15161 COLLECTIONS CENTER DRIVE CHICAGO, IL 60693 AT&T CORP (DIRECTTV) ONE ROCKEFELLER PLAZA 5TH FLOOR NEW YORK, NY 10020 LAMAR TEXAS LP PO BOX 96030 BATON ROUGE, LA 70896 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 ^ 6 Form 990 (2017) Form 990 (2017) Page Statement of Revenue Check if Schedule 0 contains a response or note to any line in this Part VIII (A) Total revenue la Federated campaigns b Membership dues . lc a d Related organizations id e Government grants (contributions) le All other contributions, gifts, grants, and similar amounts not included above I 61 0 (D) Revenue excluded from tax under sections 512-514 lb E p (C) Unrelated business revenue la . c Fundraising events . A ❑ (B) Related or exempt function revenue 2,826,618 If g Noncash contributions included in lines la-1f $ h Total .Add lines la-1f . ^ 2,826,618 Business Code cti 900099 2a EXPENSE REIMBURSEMENTS 7,444 7,444 b C d M e f All other program service revenue 0 7,444 gTotal.Add lines 2a-2f . ^ 3 Investment income (including dividends, interest, and other similar amounts) ^ . 4 Income from investment of tax-exempt bond proceeds ^ 5 Royalties ^ . . . . . . . . (i) Real . 311 311 (ii) Personal 6a Gross rents b Less c rental expenses Rental income or (loss) d Net rental income o r (loss) . . . . . . (i) Securities ^ (ii) Other 7a Gross amount from sales of assets other than inventory b Less cost or other basis and sales expenses C Gain or (loss) d Net gain or (loss) y . ^ 8a Gross income from fundraising events (not including $ of contributions reported on line 1c) See Part IV, line 18 . . . . cc b Less direct expenses . a b c Net income or (loss) from fundraising ev ents w 0 . ^ 9a Gross income from gaming activities See Part IV, line 19 . . a b Less direct expenses . b c Net income or (loss) from gaming activit ies . ^ lOaGross sales of inventory, less returns and allowances . . a b Less cost of goods sold . b c Net income or (loss) from sales of inventory Miscellaneous Revenue . ^ Business Code I la b C d All other revenue . . eTotal . Add lines 11a-11d 12 Total revenue . See Instructions ^ ^ 2,834,373 7,444 0 311 Form 990 (2017) Form 990 (2017) Page 10 Statement of Functional Expenses Section 501(c)(3) and 501(c)(4) organizations must complete all columns All other organizations must complete column (A) Check iF Schedule n contains a res V onse or note to , Y line in this Part IX Do not include amounts reported on lines 6b, 7b, 8b , 9b, and 10b of Part VIII . (A) Total expenses . . . . . . . . . . . (B) Program service (C) Management and expenses general expenses . . . ❑ (D) Fundraisingexpenses 1 Grants and other assistance to domestic organizations and domestic governments See Part IV , line 21 2 Grants and other assistance to domestic individuals See Part IV, line 22 3 Grants and other assistance to foreign organizations , foreign governments , and foreign individuals See Part IV, line 15 and 16 4 Benefits paid to or for members 5 Compensation of current officers, directors , trustees , and key employees . . 6 Compensation not included above , to disqualified persons ( as defined under section 4958 ( f)(1)) and persons described in section 4958 ( c)(3)(B) . . 13,425 1,428,785 3,000 1,319,524 10,425 109,261 7 Other salaries and wages 8 Pension plan accruals and contributions (include section 401 (k) and 403(b) employer contributions) . 9 Other employee benefits 10 Payroll taxes . . 948 . 948 11 Fees for services (non-employees) a Management b Legal . . 22,485 . c Accounting d Lobbying . . . . . . 21,824 14,960 . . 661 14,960 . e Professional fundraising services See Part IV, line 17 f Investment management fees . . g Other (If line 11g amount exceeds 10 % of line 25 , column (A) amount , list line 11g expenses on Schedule 0) 12 Advertising and promotion . 98,391 97,357 1,385,655 1, 385,655 1,034 13 Office expenses 26,447 23,847 2,374 226 14 Information technology 71,498 67,969 431 3,098 20,582 20,566 2,699 824 1,875 a TAXES , LICENSES , AND FEES 10,774 10,719 55 b SUBSCRIPTIONS AND PUBLI 159 159 c DUES AND MEMBERSHIPS 100 100 15 Royalties 16 Occupancy 17 Travel . . . . . . . . . 16 18 Payments of travel or entertainment expenses for any federal , state , or local public officials . 19 Conferences , conventions , and meetings 20 Interest . . . 21 Payments to affiliates 22 Depreciation , depletion, and amortization 23 Insurance . . . 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 0 ) d e All other expenses 25 Total functional expenses . Add lines 1 through 24e 366 3,097,274 366 2,948,544 132,983 15,747 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) Form 990 (2017) Form 990 (2017) Page 11 Balance Sheet Check if Schedule 0 contains a response or note to any line in this Part IX (A) Beginning of year 1 Cash-non-interest-bearing 2 Savings and temporary cash investments Pledges and grants receivable, net 4 Accounts receivable, net 5 7 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees Complete Part II of Schedule L . . . . . . . . . . . . . Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L . Notes and loans receivable, net . 8 Inventories for sale or use 9 Prepaid expenses and deferred charges 10a b . . . . . . . . . . . . 10a 19,733 10b 19 ,733 Investments-publicly traded securities 12 Investments-other securities See Part IV, line 11 13 Investments-program-related See Part IV, line 11 14 Intangible assets 15 Other assets See Part IV, line 11 16 Total assets.Add lines 1 through 15 (must equal line 34) 17 Accounts payable and accrued expenses 18 Grants payable 19 Deferred revenue 20 Tax-exempt bond liabilities 21 Escrow or custodial account liability Complete Part IV of Schedule D cZ . 57,724 3 160,383 45 4 2,882 5 6 7 . . . 0 . . 9 0 10c 0 11 . . 12 . . 13 . . . . 14 15 0 2,317,401 16 2,240,358 326,600 17 512,458 . . . . 18 . 19 . 20 21 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons Complete Part II of Schedule L . 22 23 Secured mortgages and notes payable to unrelated third parties 24 Unsecured notes and loans payable to unrelated third parties 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 26 Total liabilities .Add lines 17 through 25 27 Organizations that follow SFAS 117 ( ASC 958 ), check here ^ complete lines 27 through 29, and lines 33 and 34. Unrestricted net assets 28 Temporarily restricted net assets 29 266,883 1,810,210 8 Less accumulated depreciation . 1 2 6,725 Land, buildings, and equipment cost or other basis Complete Part VI of Schedule D . 774,429 1,478,478 . 11 A 22 0 . . . 23 . 24 . . . . . . . 25 326,600 26 512,458 30,010 27 -282,011 1,960,791 28 2,009,911 and . Permanently restricted net assets 29 Organizations that do not follow SFAS 117 (ASC 958), LL_ 0 Z . 3 6 0 s Q . (B) End of year 30 check here ^ ❑ and complete lines 30 through 34. Capital stock or trust principal , or current funds 31 Paid-in or capital surplus, or land, building or equipment fund 32 Retained earnings, endowment, accumulated income, or other funds 33 Total net assets or fund balances 34 Total liabilities and net assets/fund balances . . . . . 30 . . . . . . . . . . . 31 32 . 1,990,801 33 2,317,401 34 1,727,900 2,240,358 Form 990 (2017) Form 990 (2017) Page 12 Reconcilliation of Net Assets Check if Schedule 0 contains a response or note to any line in this Part XI 4 Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) 5 Net unrealized gains (losses) on investments 6 Donated services and use of facilities . 7 Investment expenses . 8 Prior period adjustments 9 Other changes in net assets or fund balances (explain in Schedule 0) 10 Net assets or fund balances at end of year Combine lines 3 through 9 (must equal Part X, line 33, column (B)) 1:M. Wfillid . . . . . . . . . . . . . . . . . . . . . . . Revenue less expenses Subtract line 2 from line 1 . . . 3 . . . Total expenses (must equal Part IX, column (A), line 25) . . . Total revenue (must equal Part VIII, column (A), line 12) . . . 1 . . . 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ 1 2,834,373 2 3,097,274 3 -262,901 4 1,990,801 5 6 . . . . . . . . . . . . . . . . . . . . . 7 . . 8 9 0 10 1,727,900 Financial Statements and Reporting Check if Schedule 0 contains a response or note to any line in this Part XII Yes 1 No ❑ Cash ❑ Other 2 Accrual If the organization changed its method of accounting from a prior year or checked "Other," explain in Schedule 0 Accounting method used to prepare the Form 990 2a Were the organization's financial statements compiled or reviewed by an independent accountant? 2a No If'Yes,' check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both ❑ Separate basis b ❑ Consolidated basis ❑ Both consolidated and separate basis Were the organization's financial statements audited by an independent accountant? 2b Yes 2c Yes If'Yes,' check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both 9 Separate basis c ❑ Consolidated basis ❑ Both consolidated and separate basis If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant? If the organization changed either its oversight process or selection process during the tax year, explain in Schedule 0 3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? b If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule 0 and describe any steps taken to undergo such audits 3a I I No 3b Form 990 (2017) Additional Data Software ID: Software Version: EIN: Name : 26-0006579 THE CENTER FOR ORGANIZATIONAL RESEARCH AND EDUCATION Form 990 (2017) Form 990 , Part III , Line 4a: MAINTAINED HUMANEWATCH ORG, A WATCHDOG PROJECT TO EDUCATE THE PUBLIC ABOUT THE HUMANE SOCIETY OF THE UNITED STATES (HSUS), ITS MISLEADING FUNDRAISING PRACTICES, ITS DISMAL TRACK RECORD OF SUPPORTING PET SHELTERS AND ITS SUPPORT OF A RADICAL ANIMAL RIGHTS AGENDA HUMANEWATCH ALSO HIGHLIGHTED THE SEXUAL HARRASSMENT SCANDAL THAT LED TO THE RESIGNATION OF HSUS CEO WAYNE PACELLE RESEARCHED VOLUMES OF HSUS-RELATED DOCUMENTS, INCLUDING FEDERAL TAX FORMS, CORRESPONDENCE, NEWS ARTICLES, LEGAL AND GOVERNMENT DOCUMENTS, HSUS PUBLICATIONS, AND OTHER RECORDS, WHICH THE ORGANIZATION PUBLISHES ON A DYNAMIC WEBSITE THAT GETS MORE THAN 500,000 VISITORS A YEAR PRODUCED AND PLACED NATIONWIDE ADVERTISING TO EDUCATE DONORS AND THE PUBLIC ABOUT HSUS PROVIDED BLOG UPDATES AND DIRECT MAIL ON RESEARCH FINDINGS TO EDUCATE THE PUBLIC EDUCATED MORE THAN HALF A MILLION FACEBOOK FANS AND TWITTER FOLLOWERS WROTE AND DISTRIBUTED PRESS RELEASES, OPINION EDITORIALS, AND LETTERS TO THE EDITOR TRIGGERING COVERAGE IN RADIO/TV AND ONLINE/PRINT NEWS OUTLETS IN ADDITION TO THE EXPENSES NOTED ABOVE, CORE RECEIVED AND UTILIZED APPROXIMATELY $2,150 IN DONATED MEDIA AND OTHER SERVICES TO PROMOTE HUMANEWATCH ORG PROVIDED EDUCATIONAL INFORMATION ABOUT HSUS TO FEDERAL AND STATE LEGISLATORS AND STAFF MAINTAINED THE WEBSITE AND SOCIAL MEDIA PRESENCE OF WWW PETAKILLSANIMALS COM, INCLUDING RESEARCH TO UPDATE THE INFORMATION ABOUT PETA'S PRACTICE OF PET EUTHANIZATION PROMOTED THE WEBSITE WITH PRESS RELEASES, OPINION EDITORIALS, AND LETTERS TO THE EDITOR, RESULTING IN COVERAGE IN MEDIA PUBLICATIONS UTILIZED NEARLY $136,000 IN DONATED SERVICES TO CONDUCT RESEARCH AND PROMOTE PETAKILLSANIMALS COM AND THE SITE RECEIVED MORE THAN 375,000 VISITS IN 2017 Form 990 , Part III , Line 4b: MAINTAINED THE CENTER FOR ACCOUNTABILITY IN SCIENCE, WHICH EDUCATES THE PUBLIC BY DEBUNKING THE JUNK SCIENCE BEHIND THE MANY NEWS STORIES THAT BOMBARD CONSUMERS, HELPS PRESENT A BALANCED VIEW OF THE SCIENCE BEHIND THESE CLAIMS, AND EXAMINES THE ORGANIZATIONS RELEASING THESE REPORTS TO SCARE CONSUMERS RESEARCHED AND PRODUCED EDUCATIONAL VIDEOS AND BLOG POSTS ON ACCOUNTABLESCIENCE COM AND THROUGH SOCIAL MEDIA ON FACEBOOK, TWITTER, AND YOUTUBE PRESENCE SPECIFICALLY HIGHLIGHTED ISSUES WITH CALIFORNIA'S PROP 65 LAW PROMOTED CAS WITH ONLINE ADVERTISING MEDIA OUTREACH TRIGGERED COVERAGE IN MORE THAN 100 MEDIA OUTLETS PROVIDED EDUCATIONAL INFORMATION ON SCIENTIFIC ISSUES TO FEDERAL AND STATE LEGISLATORS AND STAFF UTILIZED OVER $54,000 IN DONATED SERVICES TO CONDUCT RESEARCH AND PROMOTE ACCOUNTABLESCIENCE COM TO THE MEDIA AND THE PUBLIC Form 990 , Part III , Line 4c: MAINTAINED THE DYNAMIC WEBSITE CONSUMERFREEDOM COM, EDUCATING THE PUBLIC, POLICYMAKERS, AND THE MEDIA ON ISSUES RELATED TO PUBLIC CHOICE ON FOOD, BEVERAGE, AND OTHER CONSUMER ISSUES RESEARCHED AND POSTED BLOG POSTS ON ISSUES RELATED TO CONSUMER CHOICE PROMOTED CONSUMER CHOICE ISSUES ON SOCIAL MEDIA PLATFORMS PRODUCED AND PLACED REGIONAL EDUCATIONAL ADVERTISEMENTS WROTE AND PUBLISHED PRESS RELEASES, LETTERS TO THE EDITOR AND OPINION EDITORIALS IN NATIONAL AND REGIONAL NEWS PUBLICATIONS ON TOPICS RELATED TO OBESITY, FOOD CHOICES, AND OTHER CONSUMER ISSUES RESULTING IN EXTENSIVE COVERAGE UTILIZED APPROXIMATELY $20,000 IN DONATED MEDIA AND OTHER SERVICES TO CONDUCT RESEARCH AND PROMOTE CONSUMERFREEDOM COM TO THE MEDIA AND THE PUBLIC Form 990, Part III - 4 Program Service Accomplishments ( See the Instructions) (Code ) (Expenses $ 25,803 including grants of $ ) (Revenue $ 1,201 ) MAINTAINED THE ENVIRONMENTAL POLICY ALLIANCE PROJECT (INCLUDING BIGGREENRADICALS COM, EPAFACTS COM, GREENDECOYS COM, AND STOPTHEEPA COM) WHICH EDUCATES THE PUBLIC ABOUT ENVIRONMENTAL ACTIVISTS, THEIR AGENDAS THAT AFFECT CONSUMER CHOICES, THEIR DEEP CONNECTIONS WITH GOVERNMENT AGENCIES, THEIR FUNDING SOURCES, AND MANY OF THEIR TACTICS INVOLVING ESTABLISHING FRONT GROUPS ENGAGED IN ISSUE RESEARCH, PROVIDING INFORMATION ON ENVIRONMENT-RELATED ISSUES VIA MULTIPLE WEBSITES, REGULARLY UPDATED BLOGS, TRADITIONAL MEDIA OUTREACH, SOCIAL MEDIA CAMPAIGNS, AND PRODUCING AND DISTRIBUTING ONLINE VIDEOS (Code ) (Expenses $ 7,138 including grants of $ ) (Revenue $ MAINTAINED THE ACTIVISTFACTS COM WEBSITE CONTINUED RESEARCHING, PRODUCING, AND UPDATING IN-DEPTH PROFILES OF ORGANIZATIONS, CELEBRITIES, FOUNDATIONS, AND KEY PLAYERS ACTIVE IN PUBLIC POLICY DEBATES CONTINUED TO PROMOTE CREWEXPOSED COM, A WEBSITE FEATURING A POLICY REPORT AND EXPOS ON THE CENTER FOR RESPONSIBILITY AND ETHICS IN WASHINGTON AND THEIR TRACK RECORD OF ATTACKING CONSERVATIVE LEGISLATORS AND ORGANIZATIONS PROMOTED THE WEBSITE THROUGH ONLINE ADVERTISING UTILIZED APPROXIMATELY $1,000 IN DONATED MEDIA AND OTHER SERVICES TO CONDUCT RESEARCH AND PROMOTE ACTIVISTFACTS COM TO THE MEDIA AND THE PUBLIC l efile GRAPHIC p rint - DO NOT PROCESS SCHEDULE A (Form 990 or 990EZ) Department of the Trea^un I As Filed Data - I DLN: 93493319062608 OMB No 1545-0047 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. 10, Information about Schedule A (Form 990 or 990 - EZ) and its instructions is at Name of the organization THE CENTER FOR ORGANIZATIONAL RESEARCH 201 1 7 • ' Employer identification number AND EDUCATION 26-0006579 MWIF 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 12, check only one box ) 1 A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). 2 A school described in section 170 (b)(1)(A)(ii). (Attach Schedule E (Form 990 or 990-EZ) ) 3 A hospital or a cooperative hospital service organization described in section 170(b )( 1)(A)(iii). 4 A medical research organization operated in conjunction with a hospital described in section 170 (b)(1)(A)(iii). Enter the hospital's name. city. and state 5 An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170 (b)(1)(A)(iv ). (Complete Part II ) 6 A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). 7 Q An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi ). (Complete Part II ) 8 A community trust described in section 170 ( b)(1)(A)(vi ) (Complete Part II ) 9 An agricultural research organization described in 170(b)(1)(A)(ix ) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture See instructions Enter the name, city, and state of the college or university 10 An organization that normally receives (1) more than 331/3% of its support from contributions, membership fees, and gross 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 ) 11 An organization organized and operated exclusively to test for public safety See section 509(a)(4). 12 An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a )( 1) or section 509(a )(2). See section 509(a )(3). Check the box in lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g a Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization You must complete Part IV, Sections A and B. b Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s) You must complete Part IV, Sections A and C. c Type III functionally integrated . A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions) You must complete Part IV, Sections A, D, and E. d Type III non - functionally integrated . A supporting organization operated in connection with its supported organization(s) that is not functionally integrated The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions) You must complete Part IV, Sections A and D, and Part V. e Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization f Enter the number of supported organizations g Provide the following information about the supported organization(s) (i) Name of supported (ii) EIN (iii) Type of (iv) Is the organization listed organization organization in your governing document? (described on lines 1- 10 above (see instructions)) Yes (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions) No Tota For Paperwork Reduction Act Notice , see the Instructions for Form 990 or 990-EZ. Cat No 11285F Schedule A (Form 990 or 990-EZ) 2017 Schedule A (Form 990 or 990-EZ) 2017 Page 2 Support Schedule for Organizations Described in Sections 170(b )(1)(A)(iv), 170 (b)(1)(A)(vi), and 170 (b)(1)(A)(ix) (Complete only if you checked the box on line 5, 7, 8, or 9 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 Su pp ort Calendar year (or fiscal year beginning in) ^ Gifts, grants, contributions, and membership fees received (Do not include any "unusual grant ') Tax revenues levied for the organization's benefit and either paid to or expended on its behalf The value of services or facilities furnished by a governmental unit to the organization without charge Total . Add lines 1 through 3 The portion of total contributions by each person (other than a governmental unit or publicly 1 2 3 4 5 (a) 2013 (b) 2014 (c) 2015 (d) 2016 (e) 2017 (f) Total 1,485,994 3,559,888 5,100,664 4,538,005 2,826,618 17,511,169 1,485,994 3,559,888 5,100,664 4,538,005 2,826,618 17,511,169 10,181,938 supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) Public support . Subtract line 5 6 7 , 329 , 231 from line 4 Section B. Total Su pp ort Calendar year (a)2013 (b)2014 (or fiscal year beginning in) ^ 1,485,994 3,559,888 Amounts from line 4 { Gross income from interest, dividends, payments received on 121 104 securities loans, rents, royalties and income from similar sources Net income from unrelated business activities, whether or not the business is regularly carried on Other income Do not include gain 31 56 or loss from the sale of capital assets (Explain in Part VI ) Total support . Add lines 7 through 10 r Gross receipts from related activities, etc (see instructions) 13 (c)2015 (d)2016 (e)2017 (f)Total 5,100,664 4,538,005 2,826,618 17,511,169 125 271 311 932 12 99 17,512,200 12 1 23,219 First five years . If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ^ ❑ Section C . Computation of Public Support Percentage 14 Public support percentage for 2017 (line 6, column (f) divided by line 11, column (f)) 15 Public support percentage for 2016 Schedule A, Part II, line 14 14 41 850 15 16a 33 1 / 3% support test-2017 . If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box b and stop here . The organization qualifies as a publicly supported organization ^ 2 33 1 / 3% support test-2016 . If the organization did not check a 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-2017 . 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 VI how the organization meets the "facts-and-circumstances" test The organization qualifies as a publicly supported b 18 47 660 ^ ❑ organization 10%-facts - and-circumstances test-2016 . 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 VI how the organization meets the "facts-and-circumstances" test The organization qualifies as a publicly ^ ❑ supported organization 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 99O-EZ) 2 Schedule A (Form 990 or 990-EZ) 2017 Page 3 INOMW Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 10 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 Su pp ort Calendar year (or fiscal year beginning in) ^ Gifts, grants, contributions, and 1 membership fees received (Do not include any "unusual grants ") Gross receipts from admissions, 2 merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose Gross receipts from activities that are 3 not an unrelated trade or business under section 513 Tax revenues levied for the 4 organization's benefit and either paid to or expended on its behalf The value of services or facilities 5 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 (a) 2013 (b) 2014 (c) 2015 (d) 2016 (e) 2017 (f) Total Section B. Total Support 9 10a b c 11 12 13 14 Calendar year (a) 2013 (b) 2014 (c) 2015 (d) 2016 (e) 2017 (f) Total (or fiscal year beginning in) ^ Amounts from line 6 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 Add lines 10a and 10b Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on Other income Do not include gain or loss from the sale of capital assets (Explain in Part VI ) Total support. (Add lines 9, 10c, 11, and 12) First five years . If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, ^ ❑ check this box and stop here Section C . Com p utation of Public Su pp ort Percenta g e Public support percentage for 2017 (line 8, column (f) divided by line 13, column (f)) 15 16 Public support percentage from 2016 Schedule A, Part III, line 15 15 16 Section D. Computation of Investment Income Percentage 17 Investment income percentage for 2017 (line 10c, column (f) divided by line 13, column (f)) 17 18 18 Investment income percentage from 2016 Schedule A, Part III, line 17 19a 331 / 3% support tests-2017 . 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-2016 . 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) 2017 Schedule A (Form 990 or 990-EZ) 2017 Page 4 Supporting Organizations (Complete only if you checked a box on line 12 of Part I If you checked 12a of Part I, complete Sections A and B If you checked 12b of Part I, complete Sections A and C If you checked 12c of Part I, complete Sections A, D, and E If you checked 12d of Part I, complete Sections A and D, and complete Part V Section A. All SuoDortina Oraanizations Yes 1 Are all of the organization's supported organizations listed by name in the organization's governing documents? If "No, " describe in Part VI how the supported organizations are designated If designated by class or purpose, describe the designation If historic and continuing relationship, explain 2 Did the organization have any supported organization that does not have an IRS determination of status under section 509 (a)(1) or (2)? If "Yes, " explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2) 3a Did the organization have a supported organization described in section 501(c)(4), (5), or (6)7 If "Yes," answer (b) and (c) below b Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If " Yes, " explain in Part VI what controls the organization put in place to ensure such use 4a Was any supported organization not organized in the United States ("foreign supported organization")? If "Yes" and if you checked 12a or 12b in Part I, answer (b) and (c) below b c 5a Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If "Yes, " describe in Part VI how the organization had such control and discretion despite being controlled or su p ervised b y or in connection with its su pp orted org anizations Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)7 If "Yes, " explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(8) purposes Did the organization add, substitute, or remove any supported organizations during the tax year? If "Yes," answer (b) and (c) below (if applicable) Also, provide detail in Part VI, including (I) the names and EIN numbers of the supported organizations added, substituted, or removed, (u) the reasons for each such action, (Ili) the authority under the organization ' s organizing document authorizing such action, and (iv) how the action was accomplished (such as by amendment to the org anizin g document) 2 3a 3b 3c 4a 4b 4c 5a b Type I or Type II only . Was any added or substituted supported organization part of a class already designated in the organization's organizing document? 5b c Substitutions only. Was the substitution the result of an event beyond the organization's control? 5c 6 7 8 9a b c 10a b Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization ' s supported organizations? If " Yes, " provide detail in Part VI. 6 Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If "Yes, " complete Part I of Schedule L (Form 990 or 990-EZ) 7 Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 77 If "Yes," complete Part I of Schedule L (Form 990 or 990-EZ) 8 Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))' If "Yes," provide detail in Part VI. 9a Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If "Yes, " provide detail in Part VI. 9b Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If " Yes, " provide detail in Part VI. 9c Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If "Yes," answer line IOb below Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings) 10a 10b No Schedule A (Form 990 or 990-EZ) 2017 Page 5 Supporting Organizations (continued) No 11 Has the organization accepted a gift or contribution from any of the following persons? a A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization? b A family member of a person described in (a) above? c A 35% controlled entity of a person described in (a) or (b) above? If "Yes" to a, b, or c, provide detail in Part VI Section B. Type I Supporting Organizations No Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization's directors or trustees at all times during the tax year? If "No, " describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization's activities If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If "Yes, " explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization Section C. Type II Supporting Organizations No Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)? If "No, " describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s) Section D. All Type III Supporting Organizations No Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization's tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization's governing documents in effect on the date of notification, to the extent not previously provided? Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported organization (s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s) By reason of the relationship described in (2), did the organization's supported organizations have a significant voice in the organization's investment policies and in directing the use of the organization's income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization's supported organizations played in this regard Section E . Type III Functionally - Integrated Supporting Organizations 1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year ( see instructions) a The organization satisfied the Activities Test Complete line 2 below b The organization is the parent of each of its supported organizations Complete line 3 below c The organization supported a governmental entity Describe in Part VI how you supported a government entity (see instructions) Activities Test Answer ( a) and (b) below. Yes I No a Did substantially all of the organization's activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities b Did the activities described in (a) constitute activities that, but for the organization's involvement, one or more of the organization's supported organization (s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization's position that its supported organization(s) would have engaged in these activities but for the organization's involvement Parent of Supported Organizations Answer ( a) and (b) below. a Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI. b Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard 3a 3b Schedule A (Form 990 or 990-EZ) 2017 Page 6 Type III Non-Functionally Integrated 509(a )( 3) Supporting Organizations 1 E] Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov 20, 1970 (explain in Part VI) See instructions . All other Type III non-functionally integrated supporting organizations must complete Sections A through E Section A - Adjusted Net Income 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 1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year) (A) Prior Year (B) Current Year (optional) (A) Prior Year (B) Current Year (optional) 1 a Average monthly value of securities la b Average monthly cash balances lb c Fair market value of other non-exempt-use assets Ic d Total (add lines la, 1b, and 1c) id e Discount claimed for blockage or other factors (explain in detail in Part VI) 2 Acquisition indebtedness applicable to non-exempt use assets 2 3 Subtract line 2 from line ld 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 Minimum Asset Amount (add line 7 to line 6) 8 8 Current Year Section C - Distributable Amount 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 7 R Check here if the current year is the organization ' s first as a non-functionally -integrated Type III supporting organization (see instructions) Schedule A (Form 990 990-EZ) 2017 Schedule A (Form 990 or 990-EZ) 2017 Page Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations (continued) Current Year Section D - Distributions 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 7 Total 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 2017 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-2017 (iii) Distributable Amount for 2017 1 Distributable amount for 2017 from Section C, line 6 2 Underdistributions, if any, for years prior to 2017 (reasonable cause required-- explain in Part VI) See instructions 3 Excess distributions carryover, if any, to 2017 a b From 2013. c From 2014. d From 2015. e From 2016. f Total of lines 3a through e g Applied to underdistributions of prior years h Applied to 2017 distributable amount i Carryover from 2012 not applied (see instructions) j Remainder Subtract lines 3g, 3h, and 31 from 3f 4 Distributions for 2017 from Section D, line 7 a Applied to underdistributions of prior years b Applied to 2017 distributable amount c Remainder Subtract lines 4a and 4b from 4 5 Remaining underdistributions for years prior to 2017, if any Subtract lines 3g and 4a from line 2 If the amount is greater than zero, explain in Part VI See instructions 6 Remaining underdistributions for 2017 Subtract lines 3h and 4b from line 1 If the amount is greater than zero, explain in Part VI See instructions 7 Excess distributions carryover to 2018 . Add lines 3j and 4c 8 Breakdown of line 7 a Excess from 2013. b Excess from 2014. c Excess from 2015. d Excess from 2016. e Excess from 2017. Schedule A (Form 990 or 990 -EZ) (2017) Schedule A (Form 990 or 990-EZ) 2017 Supplemental Section A, lines Part IV, Section Section D, lines instructions) Page 8 Information . Provide the explanations required by Part II, line 10, Part II, line 17a 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c, Part IV, Section B, lines 1 D, lines 2 and 3, Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b, Part V, line 1, Part 5, 6, and 8, and Part V, Section E, lines 2, 5, and 6 Also complete this part for any or 17b, Part III, line 12, Part IV, and 2, Part IV, Section C, line 1, V, Section B, line he, Part V additional information (See Facts And Circumstances Test 990 Schedule A, Su pp lemental Information Return Reference SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME Explanation SPEECH HONORARIUM - REPRINT PERMISSION FEE - BUMPER STICKER SUBSIDY - PUBLIC DISCLOSURE CO PY FEE INCOME - 2013 AMOUNT $ 31 2014 AMOUNT $ 56 MISCELLANEOUS INCOME - 2016 AMOUNT $ 12 l efile GRAPHIC print - DO NOT PROCESS SCHEDULE C (Form 990 or 990EZ) Department of the Tre aun Internal Rey enue Serv ice As Filed Data - DLN:93493319062608 Political Campaign and Lobbying Activities OMB No 1545-0047 For Organizations Exempt From Income Tax Under section 501(c) and section 527 2017 'Complete if the organization is described below. 'Attach to Form 990 or Form 990-EZ. 'Information about Schedule C ( Form 990 or 990 - EZ) and its instructions is at www.irs.gov / form990 . O p e n to Public Ins pe ction If the organization answered " Yes" on Form 990, Part IV , Line 3 , or Form 990 - EZ, Part V, line 46 ( Political Campaign Activities), then . Section 501 ( c)(3) organizations Complete Parts I-A and B Do not complete Part I-C • Section 501(c) (other than section 501 ( c)(3)) organizations Complete Parts I-A and C below Do not complete Part I-B • Section 527 organizations Complete Part I-A only If the organization answered " Yes" on Form 990, Part IV , Line 4 , or Form 990 - EZ, Part VI, line 47 ( Lobbying Activities), then • Section 501 ( c)(3) organizations that have filed Form 5768 (election under section 501(h)) Complete Part II-A Do not complete Part I I-B • Section 501( c)(3) organizations that have NOT filed Form 5768 ( election under section 501(h)) Complete Part II-B Do not complete Part II-A If the organization answered " Yes" on Form 990, Part IV , Line 5 ( Proxy Tax ) ( see separate instructions ) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then • Section 501 (c)(4), (5), or ( 6) organizations Complete Part III Name of the organization THE CENTER FOR ORGANIZATIONAL RESEARCH AND EDUCATION Employer identification number 26-0006579 Complete if the organization is exempt under section 501(c) or is a section 527 organization. Provide a description of the organization's direct and indirect political campaign activities in Part IV (see instructions for definition of "political campaign activities") Political campaign activity expenditures (see instructions) 3 ^ $ Volunteer hours for political campaign activities (see instructions) L^jl Complete if the organization is exempt under section 501 (c)(3). 1 Enter the amount of any excise tax incurred by the organization under section 4955 ^ $ 2 Enter the amount of any excise tax incurred by organization managers under section 4955 ^ $ 3 If the organization incurred a section 4955 tax, did it file Form 4720 for this year? ❑ Yes ❑ No 4a Was a correction made? ❑ Yes ❑ No ❑ Yes ❑ No b 1 If "Yes," describe in Part IV Complete if the organization is exempt under section 501 ( c), except section 501 (c)(3). Enter the amount directly expended by the filing organization for section 527 exempt function activities ^ $ Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ^ Total exempt function expenditures Add lines 1 and 2 Enter here and on Form 1120-POL, line 17b ^ Did the filing organization file Form 1120 -POL for this year? Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing organization made payments For each organization listed, enter the amount paid from the filing organization's funds Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC) If additional space is needed, provide information in Part IV (a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds If none, enter -0- (e) Amount of political contributions received and promptly and directly delivered to a separate political organization If none, enter -0- 1 2 3 4 5 6 For Paperwork Reduction Act Notice , see the instructions for Form 990 or 990 -EZ. Cat No Schedule C ( Form 990 or 990-EZ) 2017 Schedule C (Form 990 or 990-EZ) 2017 Page 2 Complete if the organization is exempt under section 501 ( c)(3) and filed Form 5768 ( election under section 501(h)). A Check ^ ❑ if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures) Check ^ ❑ if the filing organization checked box A and "limited control " provisions (a) Filing organization ' s totals Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.) ( b) Affiliated group totals 393 Total lobbying expenditures to influence public opinion (grass roots lobbying) 0 Total lobbying expenditures to influence a legislative body (direct lobbying) 393 Total lobbying expenditures (add lines la and 1b) Other exempt purpose expenditures 3,096,881 Total exempt purpose expenditures (add lines 1c and 1d) 3,097,274 Lobbying nontaxable amount Enter the amount from the following table in both columns If the amount on line le, column ( a) or (b ) is: 304,864 he lobbying nontaxable amount is: Not over $500,000 I 20% of the amount on line le Over $500,000 but not over $1,000,000 $100,000 plus 15% of the excess over $500,000 Over $1,000,000 but not over $1,500,000 $175,000 plus 10% of the excess over $1,000,000 Over $1,500,000 but not over $17,000,000 $225,000 plus 5% of the excess over $1,500,000 Over $17,000,000 $1,000,000 Grassroots nontaxable amount (enter 25% of line 1f) 76,216 Subtract line 1g from line la If zero or less, enter -0- 0 Subtract line if from line 1c If zero or less, enter -0- 0 If there is an amount other than zero on either line 1h or line ii, did the organization file Form 4720 reporting section 4911 tax for this year? ❑ Yes ❑ No 4-Year Averaging Period Under section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.) Lobbying Expenditures During 4-Year Averaging Period Calendar year ( or fiscal year beginning in) 2a Lobbying nontaxable amount b Lobbying ceiling amount 150% of line 2a , column a c Total lobbying expenditures d Grassroots nontaxable amount e Grassroots ceiling amount 150% of line 2d , column e f Grassroots lobbying expenditures (a) 2014 ( b) 2015 348,366 317,098 ( c) 2016 346,517 ( d) 2017 ( e) Total 304,864 1,316,845 1,975,268 6 8,295 18,575 393 27,269 87 ,092 79,275 86,629 76,216 329,212 493 , 818 6 393 399 Schedule C (Form 990 or 990-EZ) 2017 Schedule C (Form 990 or 990-EZ) 2017 Page 3 Complete if the organization is exempt under section 501 ( c)(3) and has NOT filed Form 5768 ( election under section 501(h)). ) For each " Yes " response on lines la through 1i below, provide in Part IV a detailed description of the lobbying activity 1 Yes ( b) No Amount During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of a Volunteers? b Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? c Media advertisements? d Mailings to members, legislators, or the public? e Publications, or published or broadcast statements? f Grants to other organizations for lobbying purposes? g Direct contact with legislators, their staffs, government officials, or a legislative body? h Rallies , demonstrations, seminars, conventions, speeches, lectures, or any similar means? i Other activities? j Total Add lines 1c through 1i 2a Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? b If "Yes," enter the amount of any tax incurred under section 4912 c If "Yes," enter the amount of any tax incurred by organization managers under section 4912 d If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6). No Were substantially all (90% or more) dues received nondeductible by members? Did the organization make only in-house lobbying expenditures of $2,000 or less? Did the organization agree to carry over lobbying and political expenditures from the prior year? Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part 111-A, lines 1 and 2, are answered "No" OR (b) Part 111-A, line 3, is answered "Yes." 1 Dues, assessments and similar amounts from members 2 Section 162(e) nondeductible lobbying and political expenditures ( do not include amounts of political expenses for which the section 527(f ) tax was paid). 1 a b Current year Carryover from last year 2a c Total 2c 3 Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues 3 4 If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? 4 5 Taxable amount of lobbying and political expenditures (see instructions) 5 2b Supplemental Information Provide the descriptions required for Part I-A, line 1, Part I-B, line 4, Part I-C, line 5, Part II-A (affiliated group list), Part II-A, lines 1 and 2 (see instructions , and Part II-B, line 1 Also, com p lete this p art for an y additional information Return Reference Explanation Schedule C (Form 990 or 990EZ) 2017 l efile GRAPHIC print - DO NOT PROCESS SCHEDULED As Filed Data - DLN:93493319062608 OMB No 1545-0047 Supplemental Financial Statements (Form 990) 2017 ^ Complete if the organization answered " Yes," on Form 990, Part IV, line 6 , 7, 8, 9, 10 , Ila, Ilb , 11c, lld , Ile, hlf, 12a, or 12b. ^ Attach to Form 990. Department of the Trea"un Internal Revenue 5er. ice Information about Schedule D (Form 990 ) and its instructions is at www. irs.gov / forni990 . Name of the organization THE CENTER FOR ORGANIZATIONAL RESEARCH AND EDUCATION Employer identification number 26-0006579 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6. (a) Donor advised funds (b)Funds and other accounts Total number at end of year Aggregate value of contributions to (during year) Aggregate value of grants from (during year) Aggregate value at end of year Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization's exclusive legal control? 6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit ❑ Yes ❑ No ❑ Yes ❑ No Conservation Easements . Complete if the organization answered "Yes" on Form 990, Part IV, line 7. 1 Purpose(s) of conservation easements held by the organization (check all that apply) ❑ Preservation of land for public use (e g , recreation or education) ❑ Preservation of an historically important land area ❑ Protection of natural habitat ❑ Preservation of a certified historic structure ❑ Preservation of open space Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year Held at the End of the Year Total number of conservation easements 2a Total acreage restricted by conservation easements 2b Number of conservation easements on a certified historic structure included in (a) 2c Number of conservation easements included in ( c) acquired after 8 / 17/06, and not on a historic structure listed in the National Register Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year ^ Number of states where property subject to conservation easement is located ^ Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ❑ Yes ❑ No Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year 00, Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year 8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)( 4)(B)(ii)? 9 In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements ❑ Yes ❑ No Organizations Maintaining Collections of Art , Historical Treasures , or Other Similar Assets. Complete if the organization answered "Yes" on Form 990, Part IV, line 8. la If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items b If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items (i) Revenue included on Form 990, Part VIII, line 1 ^ $ (ii)Assets included in Form 990, Part X ^ $ If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under SFAS 116 (ASC 958) relating to these items a Revenue included on Form 990, Part VIII, line 1 b Assets included in Form 990, Part X For Paperwork Reduction Act Notice , see the Instructions for Form 990 . ^ $ Cat No 52283D Schedule D (Form 990) 2017 Schedule D (Form 990) 2017 Page 2 Organizations Maintaining Collections of Art , Historical Treasures , or Other Similar Assets (contnued) 3 Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply) a b c ❑ Public exhibition d ❑ Loan or exchange programs ❑ Scholarly research e ❑ Other ❑ Preservation for future generations Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII 5 During the year, did the organization solicit or receive donations of art, historical treasures or other similar assets to be sold to raise funds rather than to be maintained as part of the organization's collection? ❑ Yes ❑ No Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. la Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990, Part X? If "Yes," explain the arrangement in Part XIII and complete the following table Beginning balance lc d Additions during the year id e Distributions during the year le f Ending balance if b ❑ No Amount b c 2a ❑ Yes Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? If "Yes," explain the arrangement in Part XIII Check here if the explanation has been provided in Part XIII . ❑ Yes . . . . . . ❑ No . ❑ Endowment Funds. Complete if the organization answered "Yes" on Form 990, Part IV, line 10. MUM (a)Current year la Beginning of year balance b Contributions . (b)Prior year (c)Two years back (d)Three years back (e)Four years back . . 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 2 . Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as a Board designated or quasi-endowment ^ b Permanent endowment ^ c Temporarily restricted endowment ^ The percentages on lines 2a, 2b, and 2c should equal 100% 3a Are there endowment funds not in the possession of the organization that are held and administered for the organization by (i) unrelated organizations b 4 . . . . . . . . . . . . . . (ii) related organizations . . . . . . . . . . . . . . If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? . . Yes . 3a(ii) . . No 3a(i) . . . . . 3b Describe in Part XIII the intended uses of the organization's endowment funds Land , Buildings, and Equipment. LQLW ( a) Cost or other basis (investment) Description of property la Land . ( b) Cost or other basis (other) (c) Accumulated depreciation ( d) Book value . b Buildings . . c Leasehold improvements d Equipment e Other . . . 19,733 19,733 0 . Total . Add lines la through le ( Column ( d) must equal Form 990, Part X, column (B), line 10 ( c)) . ^ o Schedule D (Form 990) 2017 Schedule D (Form 990) 2017 Page 3 Investments - Other Securities . Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990. Part X. line 12. (a) Description of security or category (including name of security ) (1) Financial derivatives . . . . ( b) Book value . (2) Closely-held equity interests (3)Other . . . (c) Method of valuation Cost or end-of-year market value . . (A) (B) (C) (D) (E) (F) (G) (H) Total . (Column (b) must equal Fo m 990, Part X, col ( B) l ne 12 ) ^ Investments-Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13. (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 Fo m 990, Part X, col ( B) l ne 13 ) ^ Other Assets. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d See Form 990, Part X, line 15 (a) Description (b) Book value (1) (2) (3) (4) (5) (6) (7) (8) (9) Total . (Column (b) must equal Form 990, Part X, col (B) line 15) ^ Other Liabilities. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25. (a) Description of liability (b) Book value (1) Federal income taxes (2) (3) (4) (5) (6) (7) (8) (9) Total . (Column (b) must equal Fo m 990, Part X, col (B) l ne 25 ) 0. 1 1 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 Schedule D (Form 990) 2017 Schedule D (Form 990) 2017 Page 4 Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Com p lete if the org anization answered 'Yes' on Form 990, Part IV, line 12a. 1 Total revenue , gains , and other support per audited financial statements 2 Amounts included on line 1 but not on Form 990, Part VIII, line 12 a Net unrealized gains ( losses ) on investments b Donated services and use of facilities c Recoveries of prior year grants d Other (Describe in Part XIII ) e Add lines 2a through 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amounts included on Form 990, Part VIII, line 12, but not on line 1 . Investment expenses not included on Form 990, Part VIII, line 7b b Other (Describe in Part XIII ) c Add lines 4a and 4b . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2e . 3 213,430 2,834,373 4a . . . . a . 213,430 2d . 4 . 3,047,803 2c . . 1 2b Subtract line 2e from line 1 . . 2a 3 5 . . . . . 4b . . . . . . Total revenue Add lines 3 and 4c. (This must equal Form 990, Part I, line 12 . . c . 5 0 2,834,373 Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Com p lete if the org anization answered 'Yes' on Form 990, Part IV, line 12a. 1 Total expenses and losses per audited financial statements 2 1 3,310,704 Amounts included on line 1 but not on Form 990, Part IX, line 25 a Donated services and use of facilities b Prior year adjustments c Other losses d Other (Describe in Part XIII e Add lines 2a through 2d 3 . . . . . . . . . . . . . . . . . . . . . 2a . 2d . . 2c . . . 213,430 2b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtract line 2e from line 1 4 5 . . . . . . . . . . . . 2e . 3 213,430 3,097,274 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 b Other (Describe in Part XIII ) c Add lines 4a and 4b . . . . . . . . . . . . . . . . . . . . 4a . . . . 4b . . Total expenses Add lines 3 and 4c. (This must equal Form 990, Part I, line 18 JCMJEM . . . . . . . . . c . 5 0 3,097,274 Supplemental Information Provide the descriptions required for Part II, lines 3, 5, and 9, Part III, lines la and 4, Part IV, lines lb and 2b, Part V, line 4, Part X, line 2, Part XI, lines 2d and 4b, and Part XII, lines 2d and 4b Also complete this part to provide any additional information Return Reference Explanation See Additional Data Table Schedule D (Form 990) 2017 Schedule D (Form 990) 2017 ■ I 1:$ IU Page Supplemental Information (continued) Return Reference I Explanation Additional Data Software ID: Software Version: EIN: Name : 26-0006579 THE CENTER FOR ORGANIZATIONAL RESEARCH AND EDUCATION Sunnlemental Information Return Reference PART X, LINE 2 Explanation MANAGEMENT HAS EVALUATED THE EFFECT OF GUIDANCE PROVIDED BY U S GENERALLY ACCEPTED ACCOUN TING PRINCIPLES FOR UNCERTAINTY IN INCOME TAXES MANAGEMENT BELIEVES THAT THE CENTER CONTI NUES TO SATISFY THE REQUIREMENTS OF A TAX-EXEMPT ORGANIZATION AT DECEMBER 31, 2017 MANAGE MENT HAS EVALUATED ALL OTHER TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE FIN ANCIAL STATEMENTS AND DETERMINED THE CENTER HAD NO UNCERTAIN INCOME TAX POSITIONS AT DECEM BER 31, 2017 l efile GRAPHIC print - DO NOT PROCESS Schedule L (Form 990 or 990-EZ) Department of the Trea^un Internal Rev enue Ser ice As Filed Data - DLN:93493319062608 OMB No 1545-0047 Transactions with Interested Persons ^ Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b. ^ Attach to Form 990 or Form 990-EZ. about Schedule L (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990 . Name of the organization THE CENTER FOR ORGANIZATIONAL RESEARCH AND EDUCATION 2017 Employer identification number 26-0006579 Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and 501(c)(29) organizations only) Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b (a) Name of disqualified person (b) Relationship between disqualified person and (c) Description of organization transaction 2 3 (d) Corrected? Yes No Enter the amount of tax incurred by organization managers or disqualified persons during the year under section 4958 . . . ^ $ Enter the amount of tax, if any, on line 2, above, reimbursed by the organization . ^ $ Loans to and / or From Interested Persons. Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26, or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22 (a) Name of (b) Relationship (c) Purpose (d) Loan to or from the (e)Original (f)Balance (g) In (h) (i)Written interested person with organization of loan organization? principal due default? Approved by agreement? amount board or committee? To Total From Yes ^ No Yes No Yes No $ Grants or Assistance Benefiting Interested Persons. Complete if the organization answered "Yes" on Form 990, Part IV, line 27. (a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance For Paperwork Reduction Act Notice , see the Instructions for Form 990 or 990 -EZ. (d) Type of assistance Cat No 50056A (e) Purpose of assistance Schedule L ( Form 990 or 990-EZ 2017 Schedule L (Form 990 or 990-EZ) 2017 Page 2 Business Transactions Involving Interested Persons. Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c. (a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues? Yes (1) RICHARD BERMAN AND CO INC SEE PART V 1,428,785 SEE PART V No No Supplemental Information Provide additional information for responses to questions on Schedule L (see instructions) Return Reference Explanation SCHEDULE L, PART IV (B) DESCRIPTION OF RELATIONSHIP ENTITY MORE THAN 35% OWNED BY RICHARD BERMAN, PRESIDENT SCHEDULE L, PART IV (D) DESCRIPTION OF SERVICES SERVICES PROVIDED INCLUDE RESEARCH AND MONITORING/ANALYSIS ON ISSUES IMPORTANT TO THE ORGANIZATION, ADVERTISING, PUBLIC AND MEDIA RELATIONS, PROGRAM MANAGEMENT AND PROMOTION OF INFORMATION TO THE PUBLIC, ACCOUNTING AND FINANCIAL OPERATIONS, MANAGEMENT, GENERAL AND ADMINISTRATIVE, MEETING PLANNING, AND ADDITIONAL SERVICES AS NEEDED IN MEETING THE OBJECTIVE OF THE CENTER FOR ORGANIZATIONAL RESEARCH AND EDUCATION IN THE FULFILLMENT OF ITS MISSION AND EXEMPT PURPOSES Schedule L ( Form 990 or 990-EZ) 2017 l efile GRAPHIC p rint - DO NOT PROCESS I As Filed Data - I DLN: 93493319062608 SCHEDULE 0 Supplemental Information to Form 990 or 990 -EZ (Form 990 or 990- Complete to provide information for responses to specific questions on Form 990 or 990 - EZ or to provide any additional information. ^ Attach to Form 990 or 990-EZ. ^ Information about Schedule 0 (Form 990 or 990 - EZ) and its instructions is at www.irs.gov / form990. EZ) Department of the Name of the organization THE CENTER FOR ORGANIZATIONAL RESEARCH AND EDUCATION OMB No 1545-0047 2017 • ' Employer identification number 26-0006579 990 Schedule 0, Supplemental Information Return Reference FORM 990, PAGE 1, ITEM J WEBSITES INCLUDE THE FOLLOWING Explanation COREPROJECTS COM, CONSUMERFREEDOM COM, ACTIVISTFACTS COM, HUMANEWATCH ORG, PETAKILLSANIMAL S COM, HUMANEFORPETS ORG, CREWEXPOSED COM, ENVIRONMENTALPOLICYALLIANCE COM, BIGGREENRADICA LS COM, ACCOUNTABLESCIENCE COM, EPAFACTS COM, GREENDECOYS COM, PROP65SCAM COM, HELPPETSHEL TERS COM 990 Schedule 0, Supplemental Information Return Reference FORM 990, PAGE 1, ITEM C DOING BUSINESS AS Explanation THE CENTER FOR CONSUMER FREEDOM HUMANEWATCH ENVIRONMENTAL POLICY ALLIANCE HUMANE SOCIETY F OR SHELTER PETS THE CENTER FOR ACCOUNTABILITY IN SCIENCE 990 Schedule 0, Supplemental Information Return Reference FORM 990, PART VI, SECTION A, LINE 3 Explanation RICHARD BERMAN AND COMPANY, INC IS THE MANAGEMENT COMPANY FOR THE CENTER FOR ORGANIZATION AL RESEARCH AND EDUCATION RICHARD BERMAN, PRESIDENT AND EXECUTIVE DIRECTOR OF THE CENTER FOR ORGANIZATIONAL RESEARCH AND EDUCATION, WAS COMPENSATED AS PRESIDENT OF RICHARD BERMAN AND COMPANY, INC DURING 2017 DUE TO THE CENTER'S ESTABLISHED ACCOUNTING AND FINANCIAL IN TERNAL CONTROL PROCESSES, WHICH HAVE BEEN APPROVED BY AN INDEPENDENT CPA FIRM, THE CONFIDE NTIAL COMPENSATION INFORMATION IS UNAVAILABLE TO THE PREPARER AND SIGNING OFFICER 990 Schedule 0, Supplemental Information Return Reference FORM 990, PART VI, SECTION B, LINE 11B Explanation THE CENTER FOR ORGANIZATIONAL RESEARCH AND EDUCATION'S FORM 990 WAS REVIEWED BY MANAGEMENT MEMBERS OF THE GOVERNING BODY AND OUTSIDE LEGAL COUNSEL BOTH RECEIVED AND REVIEWED COPIE S OF THIS FORM 990 REDACTED FOR DONOR INFORMATION, PRIOR TO ITS FILING COMMENTS WERE ADDR ESSED BEFORE THE RETURN WAS FILED 990 Schedule 0, Supplemental Information Return Reference FORM 990, PART VI, SECTION B, LINE 12C Explanation THE CENTER FOR ORGANIZATIONAL RESEARCH AND EDUCATION REQUIRES THE OFFICERS AND DIRECTORS T 0 READ AND SIGN THE POLICY AND TO DISCLOSE ANY CONFLICT OF INTEREST THEY MAY HAVE TO THE E NTIRE BOARD THE BOARD THEN DECIDES WHETHER OR NOT THERE EXISTS A CONFLICT ANY OFFICERS 0 R BOARD MEMBERS WITH CONFLICTS ARE RECUSED FROM VOTING UPON ISSUES INVOLVING THEIR PARTICU LAR CONFLICT 990 Schedule 0, Supplemental Information Return Reference FORM 990, PART VI, SECTION B, LINE 15 Explanation THE CENTER FOR ORGANIZATIONAL RESEARCH AND EDUCATION REQUIRES THAT COMPENSATION FOR THE DI RECTORS AND EMPLOYEES BE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS, PERSONS WITH CON FLICTS OF INTEREST REGARDING THE COMPENSATION ARRANGEMENT AT ISSUE ARE RECUSED CONTEMPORA NEOUS DOCUMENTATION AND RECORDKEEPING ARE DONE WITH RESPECT TO DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT 990 Schedule 0, Supplemental Information Return Reference FORM 990, PART VI, SECTION C, LINE 19 Explanation THE CENTER FOR ORGANIZATIONAL RESEARCH AND EDUCATION DOES NOT MAKE ITS GOVERNING DOCUMENTS , CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION EXC EPT THROUGH THOSE DOCUMENTS FILED WITH ITS FORM 1023 EXEMPTION APPLICATION (COPY AVAILABLE UPON REQUEST AT THE ORGANIZATION'S HEADQUARTERS IN WASHINGTON, DC) AS REQUIRED BY LAW 990 Schedule 0, Supplemental Information Return Reference FORM 990, PART XII, LINE 2C Explanation THE INDEPENDENT MEMBERS OF CORE'S AUDIT COMMITTEE MADE NO CHANGES IN SELECTION OF AUDITOR OR OVERSIGHT PROCESS IN 2017