2024-02-15T16:11:31-06:00 2023-03-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 650N BETHESDAS MD 208142930 990 2022-04-01 814690411 HIGHER LEARNING ADVOCATES INC HIGH 2024706432 1201 CONNECTICUT AVE NW 651 WASHINGTON DC 20036 JULIE PELLER EXECUTIVE DIRECTOR 2024706432 2024-02-15 1 JULIE PELLER 999009999 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JULIE PELLER 1201 CONNECTICUT AVE NW 651 WASHINGTON DC 20036 801564 0 X WWW.HIGHERLEARNINGADVOCATES.ORG X 2016 DE SEE PART III, LINE 1. 6 6 10 6 0 0 1624680 773941 45000 25908 75 1715 0 0 1669755 801564 0 0 0 0 874543 1088876 0 0 88261 468341 634521 1342884 1723397 326871 -921833 1270565 391482 82726 125476 1187839 266006 X TO EDUCATE THE PUBLIC ABOUT THE IMPORTANCE OF INCREASED POSTSECONDARY ATTAINMENT AND A POSTSECONDARY SYSTEM THAT IS STUDENT-CENTERED, EQUITABLE, OUTCOMES-BASED, AND QUALITY DRIVEN AND THE NEED TO INCREASE ACCESS TO, AND AFFORDABILITY OF, POSTSECONDARY EDUCATION. 0 0 436024 COMMUNICATIONS: THROUGH MEDIA AND PUBLIC ENGAGEMENT, HIGHER LEARNING ADVOCATES WORKS TO BUILD SUPPORT FOR REFORMING THE NATION'S POSTSECONDARY EDUCATION POLICIES AND ELEVATE NEW PERSPECTIVES THROUGH ELEVATING A DIVERSE SET OF VOICES. 324588 GOVERNMENT RELATIONS: HIGHER LEARNING ADVOCATES EDUCATES AND INFORMS BIPARTISAN POLICYMAKERS ON ISSUES RELATED TO THE ORGANIZATION'S MISSION, INCLUDING WHO TODAY'S STUDENTS ARE. 301292 25908 POLICY AND ADVOCACY: HIGHER LEARNING ADVOCATES CONDUCTS RIGOROUS POLICY ANALYSIS, PROVIDES EXPERT TESTIMONY, AND EDUCATES POLICYMAKERS ON KEY ISSUES RELATED TO ITS MISSION. 254447 CAMPAIGN 211710 TODAY'S STUDENTS COALITION 466157 1528061 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 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 14 0 1 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 1 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 X JULIE PELLER 2024706432 1201 CONNECTICUT AVE NW SUITE 651 WASHINGTON DC 20036 CHRIS BUSTAMANTE CHAIR 1.00 X X 0 0 0 DEWAYNE MATTHEWS TREASURER 1.00 X X 0 0 0 GEORGE MILLER SECRETARY 1.00 X X 0 0 0 MICHAEL D'AUSILIO DIRECTOR 1.00 X 0 0 0 TERESA LUBBERS DIRECTOR 1.00 X 0 0 0 LUKE MESSER DIRECTOR 1.00 X 0 0 0 JULIE PELLER EXECUTIVE DIRECTOR 40.00 X 243328 0 39279 TANYA ANG MANAGING DIRECTOR, ADVOCACY 40.00 X 144117 0 47836 387445 0 87115 2 0 1 0 PENN HILL GROUP 777 6TH STREET NW SUITE 610 WASHINGTON DC 20001 POLICY & OUTREACH CONSULTING SUPPORT 121000 TRACY SEFL 1759 N SEDGWICK CHICAGO IL 60614 STRATEGIC COMMUNICATIONS 100723 2 773941 773941 SERVICE FEES 900099 25908 25908 25908 1715 1715 801564 25908 0 1715 X 282907 240471 42436 567184 500865 36603 29716 6988 5165 239 1584 170016 157396 8502 4118 61781 55836 4152 1793 51079 45235 3175 2669 36000 36000 264660 219185 2329 43146 136659 135552 601 506 6461 6319 77 65 15311 13559 952 800 24602 20228 3327 1047 11441 10111 1330 12094 10710 752 632 DUES & SUBSCRIPTIONS 39119 34643 2432 2044 PROGRAM COSTS 30000 30000 PUBLICATION COSTS 4390 4390 STAFF DEVELOPMENT 2705 2396 168 141 1723397 1528061 107075 88261 984142 298332 246000 60908 29745 15735 117737 103920 7988 13817 2690 2690 1270565 391482 82726 125476 82726 125476 X 520803 -167468 667036 433474 1187839 266006 1270565 391482 -921833 0 X 0 1 X 1 0 X 2300300 322 420264 1624680 773941 5119507 2300300 322 420264 1624680 773941 5119507 3965290 1154217 20108 18639 204 75 1715 40741 4000 4000 5164248 70908 0.22350 0.23700 X HIGHER LEARNING ADVOCATES (HLA) QUALIFIES AS A PUBLIC CHARITY UNDER THE "FACTS AND CIRCUMSTANCES" TEST OF SEC. 1.170A-9(F)(3) OF THE TREASURY REGULATIONS, BASED UPON THE FOLLOWING:ITS SUPPORT, AS REPORTED FOR 2022, IS 22.35% THEREBY MEETING THE REQUIREMENT OF SEC. 1.170A-9(F)(3)(I).HLA IS ORGANIZED AND OPERATED SO AS TO ATTRACT NEW AND ADDITIONAL FUNDING ON A CONTINUOUS BASIS, THEREBY MEETING THE REQUIREMENT OF SEC. 1.170A-9(F)(3)(II). HLA STAFF AND BOARD MEMBERS CONDUCT REGULAR OUTREACH TO A VARIETY OF DONORS, INCLUDING NATIONAL AND REGIONAL PHILANTHROPIC ORGANIZATIONS, CORPORATIONS, AND INDIVIDUALS. HLA HAS A PUBLICLY AVAILABLE DONATION FUNCTION ON ITS WEBSITE AND CONDUCTS AN ANNUAL INDIVIDUAL DONOR GIVING CAMPAIGN EACH NOVEMBER.HLA'S PUBLIC SUPPORT, AT 22.35% IS WELL ABOVE THE 10% MINIMUM REQUIRED FOR THE "FACTS AND CIRCUMSTANCES" TEST, THEREBY MEETING THE REQUIREMENT OF SEC. 1.170A-9(F)(3)(III). IN MEETING THE REQUIREMENT OF SEC. 1.170A-9(F)(3)(I), HLA HAS RECEIVED SUPPORT FROM A REPRESENTATIVE NUMBER OF PERSONS, RATHER THAN RECEIVING ALL OR MOST OF ITS SUPPORT FROM THE MEMBERS OF A SINGLE FAMILY, OR FROM A SINGLE DONOR. HLA'S CURRENT FUNDRAISING PLANS ARE TARGETED AT A BROAD BASE OF DONORS. HLA STAFF AND BOARD MEMBERS CONDUCT REGULAR OUTREACH TO A VARIETY OF DONORS, INCLUDING PHILANTHROPIC ORGANIZATIONS AND CORPORATIONS THAT HAVE NOT YET GIVEN TO THE ORGANIZATION. ADDITIONALLY, HLA HAS ENGAGED STAFF AND OUTSIDE CONSULTANTS IN THE ACTIVITY OF PROSPECTING NEW POTENTIAL FUNDERS TO CONTINUE THIS OUTREACH IN THIS AND FUTURE YEARS. IN THIS RESPECT, HLA MEETS THE REQUIREMENT OF SEC. 1.170A-9(F)(3)(III)(B).HLA REMAINS AN ORGANIZATION COMMITTED TO SERVING THE PUBLIC THROUGH ITS WORK. HLA'S MISSION IS TO EDUCATE THE PUBLIC ABOUT THE IMPORTANCE OF INCREASED POSTSECONDARY ATTAINMENT AND A POSTSECONDARY SYSTEM THAT IS STUDENT-CENTERED, EQUITABLE, OUTCOMES-BASED, AND QUALITY DRIVEN AND THE NEED TO INCREASE ACCESS TO, AND AFFORDABILITY OF, POSTSECONDARY EDUCATION. THROUGH HLA'S PROGRAM WORK, IT FURTHER DEMONSTRATES ITS PUBLIC SUPPORT. IN THIS MANNER, HLA MEETS THE REQUIREMENT OF SEC. 1.170A-9(F)(3)(III)(D). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 53957 53957 1649440 1703397 235170 58793 0 0 228101 230420 209288 235170 902979 1354469 66860 70841 65418 53957 257076 57025 57605 52322 58793 225745 338618 117737 103920 13817 13817 X 801564 0 801564 0 801564 1723397 0 1723397 0 1723397 PART X, LINE 2: FOR THE YEAR ENDED MARCH 31, 2023, HLA HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES, AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. X X X 0 0 0 0 0 0 0 0 0 JULIE PELLER EXECUTIVE DIRECTOR 243328 0 0 0 0 0 14558 0 24721 0 282607 0 0 0 TANYA ANG MANAGING DIRECTOR, ADVOCACY 144117 0 0 0 0 0 0 0 47836 0 191953 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 IN MARCH 2022, HLA AMENDED ITS BYLAWS TO NOTE THE CHAIR AS AN OFFICER OF THE BOARD, AND TO CHANGE THE BOARD MEMBER TERMS FROM ANNUAL TO THREE YEARS, AND SET BOARD TERM LIMITS. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY THE EXECUTIVE DIRECTOR AND MEMBERS OF THE BOARD. THE RETURN WAS ELECTRONICALLY PROVIDED TO THE FULL BOARD FOR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES, IF ANY, COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE PRIOR TO TAKING OFFICE AND/OR BEGINNING EMPLOYMENT AND ANNUALLY THEREAFTER. IF A POTENTIAL CONFLICT ARISES, THE INTERESTED PERSON REFRAINS FROM USING HIS OR HER PERSONAL INFLUENCE TO ENCOURAGE THE CORPORATION TO ENTER INTO THE COVERED TRANSACTION; AND PHYSICALLY EXCUSES HIMSELF OR HERSELF FROM PARTICIPATION IN ANY DISCUSSIONS REGARDING THE COVERED TRANSACTION WITH OFFICERS AND EMPLOYEES OF THE CORPORATION AND AT MEETINGS OF THE BOARD OR ANY APPLICABLE COMMITTEE, EXCEPT TO RESPOND TO REQUESTS FOR INFORMATION ABOUT THE COVERED TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY: COMPARABILITY STUDIES CONDUCTED BY THE HLA BOARD OF DIRECTORS AS WELL AS AN ANNUAL REVIEW CONDUCTED BY A TASK FORCE CREATED FROM THE BOARD OF DIRECTORS. THE TASK FORCE THAN MAKES AN INDEPENDENT RECOMMENDATION TO THE FULL BOARD OF DIRECTORS AS TO ADJUSTMENTS TO THE EXECUTIVE DIRECTOR'S COMPENSATION. THE LAST COMPENSATION REVIEW TOOK PLACE IN MARCH 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PAYROLL SERVICE CHARGES: PROGRAM SERVICE EXPENSES 16,630. MANAGEMENT AND GENERAL EXPENSES 1,401. FUNDRAISING EXPENSES 396. TOTAL EXPENSES 18,427. PROGRAM CONSULTING: PROGRAM SERVICE EXPENSES 106,555. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 42,750. TOTAL EXPENSES 149,305. GOVERNMENT RELATIONS: PROGRAM SERVICE EXPENSES 96,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 96,000. OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 928. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 928.