2025-08-18T12:49:48-05:00 2023-12-31 472544071 ATLAS CPAS & ADVISORS PLLC 9191 SHERIDAN BLVD WESTMINSTER CO 80031 990 2023-01-01 813975630 CORTICO CORPORATION CORT 6307890200 177 HUNTINGTON AVENUE 83158 1703 BOSTON MA 02115 DEB ROY CEO 6307890200 2025-08-05 1 1 BARBARA CLAUSEN CPA P00738170 3034266444 2025-08-05 2023 2025-03-06 01:10:19Z X TATIANA IVANCEVICH 177 HUNTINGTON AVENUE 83158 1703 BOSTON MA 02115 2494401 0 X WWW.CORTICO.AI X 2016 MA TO FOSTER CONSTRUCTIVE PUBLIC CONVERSATION TO IMPROVE OUR UNDERSTANDING OF ONE ANOTHER. 6 6 33 0 0 0 3000486 1696925 368645 706322 6430 84499 0 6655 3375561 2494401 0 0 0 0 1464385 3296157 0 0 55105 755716 1105100 2220101 4401257 1155460 -1906856 4505246 8084564 29906 444570 4475340 7639994 X WE BELIEVE CIVIC LIFE CAN BE REVITALIZED WHEN WE HOLD SPACE FOR CONVERSATION, RECOGNIZING THAT TRADITIONALLY UNDERHEARD VOICES AND MARGINAL EXPERIENCES CAN YIELD IMPROVED UNDERSTANDING AND COMMUNICATION ACROSS BOUNDARIES. SEE SCHEDULE O. 0 0 3896433 706322 IN 2023 CORTICO CONTINUED TO EXPAND THE LOCAL VOICES NETWORK, A UNIQUE, PHYSICAL-DIGITAL NETWORK TO BRING UNDER-HEARD COMMUNITY VOICES, PERSPECTIVES, AND STORIES INTO THE CENTER OF A HEALTHIER PUBLIC SPHERE.LVN BRINGS TOGETHER SMALL GROUPS OF 4-8 PEOPLE TOGETHER FOR FACILITATEDCONVERSATIONS ABOUT WHAT MATTERS MOST TO THEM IN THEIR COMMUNITIES ANDIN THE NATION.CONVERSATIONS MIGHT FOCUS BROADLY ON HOPES AND CONCERNS, OR BE MORETOPICALLY FOCUSED; BUT, THE COMMON QUALITIES ARE SURFACING THE VALUESDRIVING INDIVIDUAL PARTICIPATION, SHARING PERSONAL EXPERIENCES THATINFORM THOUGHTS AND FEELINGS ABOUT THEIR COMMUNITIES, AND ENGAGING INMEANING-MAKING THROUGH REFLECTION ON PERSPECTIVES OF OTHERS BOTH WITHIN 3896433 1 1 0 0 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 17 0 1 33 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X X TATIANA IVANCEVICH 6174049812 177 HUNTINGTON AVENUE STE 1703 BOSTON MA 02115 DEB ROBY CEO & CO-FOUNDER 5.00 0.00 X X 0 0 0 EUGENE YI DIRECTOR 5.00 0.00 X 0 0 0 KATHY KRAMER DIRECTOR 0.50 0.00 X 0 0 0 YAT SIU DIRECTOR 0.50 0.00 X 0 0 0 JUAN ENRIQUEZ DIRECTOR 0.50 0.00 X 0 0 0 RUSSELL STEVENS TREASURER & CO-FOUNDER 5.00 0.00 X X 0 0 0 JENINE TURNER-TRAURING INTERIM SOFTWARE ENGINEERING TEAM LEAD 40.00 0.00 X 109228 0 0 ALEX KELLY BERMAN VP OF PARTNERSHIPS & PROGRAMS 40.00 0.00 X 143018 0 0 JOSIAH OBERHOLTZER SOFTWARE ENGINEER 40.00 0.00 X 123582 0 0 375828 0 0 3 0 0 0 0 1696925 1696925 PROGRAM SERVICE FEES 541900 706322 706322 706322 84499 84499 MISCELLANEOUS REVENUE 541900 6655 6655 6655 2494401 706322 0 91154 527608 416810 100246 10552 2169220 1970692 175316 23212 85190 75416 8705 1069 263256 233061 26900 3295 250883 222107 25635 3141 106814 94563 10914 1337 32325 28617 3303 405 297995 263815 30449 3731 42965 38038 4390 537 100997 89413 10320 1264 2441 2161 249 31 149806 132623 15307 1876 289926 256671 29625 3630 6933 6138 708 87 PROGRAM EXPENSE 57901 51260 5916 725 EQUIPMENT 14281 12643 1459 179 OTHER EXPENSES 2716 2405 277 34 4401257 3896433 449719 55105 3904198 4731753 -35308 2521466 -280 447369 0 18811 120264 76349 614 43915 629022 321250 7000 4505246 8084564 29906 155403 289167 29906 444570 X 4475340 5118528 0 2521466 4475340 7639994 4505246 8084564 X -1906856 5071510 X 0 1 X 1 0 X 2418000 384162 847209 3000486 1696925 8346782 2418000 384162 847209 3000486 1696925 8346782 8346782 25920 2685 66 6430 84499 119600 6655 6655 8473037 1349943 0.98510 0.68380 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 120264 76349 43915 43915 X 2494401 0 2494401 0 2494401 4401257 0 4401257 0 4401257 PART X, LINE 2: FEDERAL INCOME TAXES PART X, LINE 2: THE ORGANIZATION PERFORMS AN ANNUAL ASSESSMENT FOR ANY UNCERTAINTY IN INCOME TAX POSITIONS WHICH INCLUDES AN ANALYSIS OF WHETHER THERE ARE ANY TAX POSITIONS THE ORGANIZATION TAKES WITH REGARD TO UNRELATED BUSINESS INCOME, RELATED DEDUCTIONS APPLIED OR OTHER ACTIVITIES THAT MAY JEOPARDIZE ITS TAX STATUS AND THUS WOULD MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION. NO TAX LIABILITY ACCRUAL WAS RECORDED RELATING TO MATERIAL UNCERTAIN POSITIONS TAKEN AS MANAGEMENT BELIEVES THERE ARE NONE. FORM 990, PART III DESCRIPTION OF ORGANIZATION MISSION: OUR FRAGMENTED SOCIETY DEMANDS CIVIC SPACES WHERE INPUT SHARED BY COMMUNITY MEMBERS ABOUT THEIR IDENTITY AND EXPERIENCES SPARKS MORE INFORMED AND TRANSPARENT DECISIONS FROM OUR LEADERS. FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: THEIR CONVERSATION AND FROM OTHER CONVERSATIONS IN THE NETWORK. POWERFUL MACHINE LEARNING TECHNOLOGY AND AN INNOVATIVE DIGITAL PLATFORM COMBINE TO SUPPORT LVN'S COLLECTION, CURATION AND DISTRIBUTION OF AUTHENTIC VOICES AT A NATIONWIDE SCALE. BEGINNING IN MARCH 2020 CORTICO PAUSED IN-PERSON CONVERSATIONS AND TRANSITIONED TO SUPPORTING VIRTUAL SMALL GROUP DIALOGUES, SUPPORTING THE WORK OF 20+ NEW PARTNERS NATIONWIDE ACROSS MEDIA, GOVERNMENT, EDUCATION, AND OTHER NON-PROFIT SECTORS. FORM 990, PART VI, SECTION B, LINE 11B: THE CEO, COO, AND ACCOUNTANT WILL REVIEW THE 990 AND UPON SUCCESSFUL REVIEW FORWARD TO THE BOARD CHAIR, TREASURER AND DIRECTORS FOR REVIEW AND APPROVAL. UPON EMAIL APPROVAL OF THE 990, IT WILL BE SIGNED BY THE DESIGNATED PARTIES. FORM 990, PART VI, SECTION B, LINE 12C: EACH NEW RESPONSIBLE PERSON SHALL BE REQUIRED TO REVIEW A COPY OF THE CONFLICT OF INTEREST POLICY AND TO ACKNOWLEDGE IN WRITING THAT HE OR SHE HAS DONE SO. EACH RESPONSIBLE PERSON SHALL ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES IN WHICH THE RESPONSIBLE PERSON IS INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST ARISING. SUCH RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES MIGHT INCLUDE SERVICE AS A DIRECTOR OF, OR CONSULTANT TO, A NOT-FOR-PROFIT ORGANIZATION, OR OWNERSHIP OF A BUSINESS THAT MIGHT PROVIDE GOODS OR SERVICES TO CORTICO. EACH RESPONSIBLE PERSON SHOULD ALSO DISCLOSE TO THE BOARD OF DIRECTORS ANY POTENTIAL CONFLICT OF INTEREST THAT MAY ARISE DURING THE COURSE OF THE YEAR BETWEEN THE SUBMISSION OF ANNUAL DISCLOSURE FORMS. ANY SUCH INFORMATION REGARDING BUSINESS INTERESTS OF A RESPONSIBLE PERSON OR A FAMILY MEMBER SHALL BE TREATED AS CONFIDENTIAL AND SHALL GENERALLY BE MADE AVAILABLE ONLY TO THE CHAIR, THE CEO, AND ANY COMMITTEE APPOINTED TO ADDRESS CONFLICTS OF INTEREST, EXCEPT TO THE EXTENT ADDITIONAL DISCLOSURE IS NECESSARY IN CONNECTION WITH THE IMPLEMENTATION OF THIS POLICY. THIS POLICY SHALL BE REVIEWED ANNUALLY BE EACH MEMBER OF THE BOARD OF DIRECTORS. ANY CHANGES TO THE POLICY SHALL BE COMMUNICATED IMMEDIATELY TO ALL RESPONSIBLE PERSONS. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION'S FORM 990 AND 1023 ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FURTHER, THE ORGANIZATION'S FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION ON ANOTHER'S WEBSITE, WWW.GUIDESTAR.ORG FORM 990, PART XII, LINE 2C: THE PROCESS REMAINS UNCHANGED FROM PRIOR YEAR. FORM 990, PART VI, SECTION B, LINE 11B THE CHAIRMAN OF THE BOARD AND THE EXECUTIVE DIRECTOR REVIEW THE 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C POTENTIAL CONFLICTS OF INTEREST ARE REQUIRED TO BE DISCLOSED ANNUALLY IN WRITING TO THE PRESIDENT AND SECRETARY OF THE BOARD BY BOARD MEMBERS AND EMPLOYEES. A MEMBER OF THE BOARD OR EXECUTIVE DIRECTOR WHO IS SUBJECT TO A CONFLICT OF INTEREST OR TRANSACTION INVOLVING A CONFLICTING INTEREST SHALL RECUSE HIMSELF OR HERSELF FROM DISCUSSION OF THE MATTER. THE BOARD OR COMMITTEE IN WHICH THE ISSUE ARISES MAY DISCUSS THE DISCLOSED ISSUE IN THE ABSENCE OF THE DISCLOSING MEMBER OR EXECUTIVE DIRECTOR AND VOTE ON WHETHER OR NOT A CONFLICT IS PRESENT. FORM 990, PART VI, SECTION B, LINE 15A COMMITTEES PROPOSE COMPENSATION AND THE BOARD VOTES AND APPROVES FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST FORM 990, PART XI, LINE 9: PRIOR PERIOD AUDIT ADJUSTMENT 5,071,510. AMENDED TAX RETURN TAX RETURN WAS AMENDED FOR AUDIT PERFORMED WHICH CHANGED THE PROGRAM EXPENSES AND HOW THE ASSETS ARE ALLOCATED. DEFERRED REVENUE AND NET ASSETS WITH DONOR RESTRICTIONS WERE CORRECTED THROUGH THE AUDIT, AS WELL AS ACCRUED PAYROLL AND AND ACCOUNTS RECEIVABLE.