2025-08-15T10:17:19-05:00 2024-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2024-01-01 464255260 COMMONLIT INC COMM 3012002426 PO BOX 15189 WASHINGTON DC 20003 MICHELLE BROWN CEO & PRESIDENT 3012002426 2025-08-15 1 1 X ERIN CRANMER P01712644 2023319880 2025-08-15 2024 2025-03-06 01:10:19Z X MICHELLE BROWN PO BOX 15189 WASHINGTON DC 20003 15869141 0 X WWW.COMMONLIT.ORG X 2013 MA TO MAKE HIGH-QUALITY LITERACY MATERIALS ACCESSIBLE TO TEACHERS AND THE GENERAL PUBLIC FOR THE ADVANCEMENT OF EDUCATION. 7 5 141 12 0 0 8204327 6436980 5418739 9097709 233352 334452 0 0 13856418 15869141 0 0 0 0 12843361 16348956 0 0 523624 4361880 4278272 17205241 20627228 -3348823 -4758087 13125404 11870156 8678277 12181116 4447127 -310960 TO MAKE HIGH-QUALITY LITERACY MATERIALS ACCESSIBLE TO TEACHERS AND THE GENERAL PUBLIC FOR THE ADVANCEMENT OF EDUCATION. 0 0 17702343 9097709 EDUCATION: DELIVERY OF HIGH-QUALITY, INSTRUCTIONAL MATERIAL TO SUPPORT LITERACY DEVELOPMENT FOR STUDENTS IN GRADES 3-12. 17702343 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 59 0 1 141 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 5 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X MICHELLE BROWN 3012002426 660 PENNSYLVANIA AVE SE 302 WASHINGTON DC 20003 JASON ATWOOD BOARD CHAIR 2.00 X X 0 0 0 ESTHER WOJCICKI BOARD MEMBER 2.00 X 0 0 0 KODJO WILDER BOARD MEMBER (UNTIL 6/12/2024) 2.00 X 0 0 0 BABAK MOSTAGHIMI BOARD MEMBER (EFF. 6/12/2024) 2.00 X 0 0 0 JOHN OH BOARD MEMBER (EFF. 6/12/2024) 2.00 X 0 0 0 TONY VIVIANI BOARD TREASURER (UNTIL SEPT 24) 2.00 X X 0 0 0 ANNE TAGGART BOARD TREASURER (EFF. SEPT 24) 2.00 X X 0 0 0 SABRINA ROSHAN BOARD MEMBER 2.00 X 0 0 0 MICHELLE BROWN PRESIDENT & CEO 40.00 X 368817 0 21458 JULIAN MANTE CHIEF OPERATING OFFICER 40.00 X 298121 0 17496 GEOFFREY HARCOURT CHIEF TECHNOLOGY OFFICER 40.00 X 341500 0 13826 ROBERT FLEISHER CHIEF OF PARTNERSHIPS 40.00 X 267894 0 13957 KARA PACOS CHIEF PEOPLE OFFICER (BOARD CLERK) 40.00 X 237143 0 26357 ANNA HODGES CHIEF ACADEMIC OFFICER 40.00 X 190426 0 24357 DOUGLAS BOGAN VICE PRESIDENT OF PARTNERSHIPS 40.00 X 229775 0 9381 ELIZA HOGAN VICE PRESIDENT, ENGINEERING 40.00 X 197875 0 13706 BROOKS JOHNSON SENIOR SOFTWARE ENGINEER 40.00 X 202967 0 13686 MARCY CARBAJAL VP OF PRODUCT AND CUSTOMER EXPERIENCE 40.00 X 189164 0 601 AMANDA RIDDLE DIRECTOR OF SALES 40.00 X 184937 0 12963 2708619 0 167788 54 0 1 0 HERKIMER CONSULTING INC 1557 FRONT PORCH PL APT 208 ALTOONA WI 54720 PSYCHOMETRICS CONSULTING 247643 TEACHERS COLLEGE COLUMBIA UNIVERSITY 525 W 120TH STREET NEW YORK NY 10027 EIR GRANT SUBAWARD 179585 VICTORIA JALAL 120 LACONIA CIRCLE N ANDOVER MA 01845 OUTSOURCED CFO SERVICES 129100 RUBINO & COMPANY 6903 ROCKLEDGE DRIVE SUITE 100 BETHESDA MD 20817 ACCOUNTING SERVICES 119111 MICAH RIVERA 705 MARTIN LUTHER KING JR WAY OAKLAND CA 94607 GRAPHIC DESIGN SERVICES 112575 5 999069 5437911 6436980 TRAINING AND EDUCATIONAL MATERIAL 900099 9097709 9097709 9097709 334452 334452 15869141 9097709 0 334452 1821357 1556537 215305 49515 12196958 10423577 1441804 331577 140503 120074 16608 3821 1137680 972270 134484 30926 1052458 899436 124411 28611 1915495 1671307 218606 25582 13795 13795 135621 100469 31824 3328 1476917 1410607 47545 18765 245177 208322 30389 6466 150586 113568 24919 12099 217319 124135 82652 10532 69942 59723 8371 1848 MEALS AND ENTERTAINMENT 10774 6089 4685 42646 22434 19658 554 20627228 17702343 2401261 523624 1096402 1007193 913933 924082 1893489 1163331 384317 364241 8326066 7732635 487859 23338 678674 13125404 11870156 999187 1011844 7170815 10886483 508275 282789 8678277 12181116 X 1570846 -2656702 2876281 2345742 4447127 -310960 13125404 11870156 -4758087 0 X X 0 1 X 1 1 1 X 5149344 7326940 8855365 8204327 6436980 35972956 5149344 7326940 8855365 8204327 6436980 35972956 15652519 20320437 233352 334452 567804 4477 8808 13285 36554045 20779900 0.55590 0.61710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 SECURITY DEPOSIT 23338 ROU LEASE ASSET 267858 BRAND AND WEBSITE DEVELOPMENT COSTS 129169 CAPITALIZED COMMISSIONS COST 258309 678674 LEASE LIABILITY 282789 282789 X 16279741 410600 410600 15869141 0 15869141 21037828 410600 410600 20627228 0 20627228 PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE ORGANIZATION IS A NONPROFIT ORGANIZATION AND IS EXEMPT FROM FEDERAL TAXES ON INCOME OTHER THAN NET UNRELATED BUSINESS INCOME. NO PROVISION FOR FEDERAL OR STATE INCOME TAXES IS REQUIRED FOR THE YEAR ENDED DECEMBER 31, 2024, AS THE ORGANIZATION HAD NO TAXABLE NET UNRELATED BUSINESS INCOME. THE ORGANIZATION FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTIN FOR UNCERTAINTY IN INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMETNS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSES. THE ORGANIZATION PERFORMED AN EALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2024, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. THE STATUTE OF LIMITATIONS GENERALLY REMAINS OPEN FOR THREE TAX YEARS WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE ORGANIZATION FILES TAX RETURNS. SOUTH AMERICA 0 3 PROGRAM SERVICES CONTENT WRITING, MARKETING SUPPORT, SPANISH LANGUAGE TEXT 61197 CENTRAL AMERICA AND CARIBBEAN 0 1 PROGRAM SERVICES SPANISH LANGUAGE TEST WRITING & REVISIONS 2200 EAST ASIA AND THE PACIFIC 0 1 PROGRAM SERVICES SUPPORT ENGINEERING TEAM PROJECTS 58800 0 5 0 0 0 5 122197 0 122197 0 0 0 0 0 0 1 X X X 0 0 0 1 0 0 0 1 0 MICHELLE BROWN PRESIDENT & CEO 338817 0 30000 0 0 0 5250 0 16208 0 390275 0 0 0 GEOFFREY HARCOURT CHIEF TECHNOLOGY OFFICER 340000 0 1500 0 0 0 13660 0 166 0 355326 0 0 0 JULIAN MANTE CHIEF OPERATING OFFICER 298121 0 0 0 0 0 12030 0 5466 0 315617 0 0 0 ROBERT FLEISHER CHIEF OF PARTNERSHIPS 100757 0 157883 0 9254 0 10769 0 3188 0 281851 0 0 0 KARA PACOS CHIEF PEOPLE OFFICER (BOARD CLERK) 237143 0 0 0 0 0 10000 0 16357 0 263500 0 0 0 DOUGLAS BOGAN VICE PRESIDENT OF PARTNERSHIPS 184400 0 45375 0 0 0 9215 0 166 0 239156 0 0 0 BROOKS JOHNSON SENIOR SOFTWARE ENGINEER 197467 0 5500 0 0 0 8220 0 5466 0 216653 0 0 0 ANNA HODGES CHIEF ACADEMIC OFFICER 190426 0 0 0 0 0 8000 0 16357 0 214783 0 0 0 ELIZA HOGAN VICE PRESIDENT, ENGINEERING 197875 0 0 0 0 0 8240 0 5466 0 211581 0 0 0 AMANDA RIDDLE DIRECTOR OF SALES 172523 0 12414 0 0 0 7497 0 5466 0 197900 0 0 0 MARCY CARBAJAL VP OF PRODUCT AND CUSTOMER EXPERIENC 189164 0 0 0 0 0 0 0 601 0 189765 0 0 0 PART I, LINE 5 DURING 2024, THE CEO WAS AWARDED A BONUS THAT WAS AWARDED BASED ON VARIOUS CRITERIA, ONE OF WHICH WAS THE REVENUE OF THE ORGANIZATION. EACH CRITERIA INCLUDED A TARGET THAT WOULD TRIGGER 100% OF ITS PORTION OF THE BONUS AND A STRETCH TARGET THAT WOULD TRIGGER 120% OF ITS PORTION OF THE BONUS IF ACHIEVED. THE BOARD REVIEWED AND APPROVED THIS BONUS STRUCTURE AND THE TARGET ASSIGNED FOR EACH GOAL. PART I, LINE 7 BONUSES WERE AWARDED TO CERTAIN INDIVIDUALS BASED ON PERFORMANCE TARGETS SET BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 3 COMMONLIT DELEGATED CONTROL OVER SOME MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS, TRUSTEES OR KEY EMPLOYEES TO RUBINO AND COMPANY, CHARTERED. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S ACCOUNTANTS PROVIDE A DRAFT 990 TO THE BOARD OF DIRECTORS AND TREASURER. THE BOARD AND TREASURER PROVIDE COMMENTS WHICH THE CPA FIRM INCORPORATES. THE CPA FIRM PROVIDES THE FINAL RETURN TO THE CEO, WHO APPROVES, SIGNS, AND SUBMITS. FORM 990, PART VI, SECTION B, LINE 12C COMMONLIT'S MANAGEMENT AND BOARD MEMBERS ARE SUBJECT TO A WRITTEN CONFLICT OF INTEREST POLICY. IN ADDITION TO SELF-REPORTING BY OFFICERS, DIRECTORS, AND KEY EMPLOYEES, MANAGEMENT FLAGS POTENTIAL CONFLICTS OF INTEREST REGARDING PURCHASES, POTENTIAL PARTNERSHIPS, AND EARNED REVENUE OPPORTUNITIES. DURING 2024, NO CONFLICTS OF INTEREST WERE IDENTIFIED. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD GOES THROUGH THE PROCESS TO SET OFFICERS SALARIES BASED ON MARKET SALARY INFORMATION AND PREVIOUS COMPENSATION. CEO COMPENSATION IS SET THROUGH A TWO-STEP PROCESS. FIRST, A SUBCOMMITTEE OF INDEPENDENT DIRECTORS ANALYZES COMPENSATION OF CEOS AT PEER AND COMPARABLE ENTITIES AND PRESENTS A RECOMMENDATION TO THE FULL BOARD OF DIRECTORS. SECOND, THE FULL BOARD OF DIRECTORS DELIBERATES AND VOTES ON THE RECOMMENDATION. THE CEO IS TOTALLY RECUSED FROM THE PROCESS, INCLUDING ALL DISCUSSIONS AND ALL VOTES. FORM 990, PART VI, SECTION C, LINE 19 ALL INFORMATION WILL BE PROVIDED UPON REQUEST AND APPROVAL OF THE GOVERNING BODY. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.