College Options Foundation Inc, Dba Jrotc-Jr Resr Off Trng Corp Of in Lees Summit, Missouri (MO)

College Options Foundation Inc, Dba Jrotc-Jr Resr Off Trng Corp Of
Employer Identification Number (EIN)	030566869
Name of Organization	College Options Foundation Inc
Secondary Name	Dba Jrotc-Jr Resr Off Trng Corp Of
In Care of Name	Stephany Cohen
Address	3651 Ne Ralph Powell Rd, Lees Summit, MO 64064-2357
Subsection	Educational Organization
Ruling Date	06/2007
Deductibility	Contributions are deductible
Foundation	Organization which receives a substantial part of its support from a governmental unit or the general public
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$100,000 to $499,999
Income	$500,000 to $999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$421,894
Amount of Income	$808,413
Form 990 Revenue Amount	$808,413
National Taxonomy of Exempt Entities (NTEE)	Educational Institutions and Related Activities: Student Services, Organizations of Students

Non-representatives - add comments:

Amount of income in 2013: $808,413 (it was $1,219,532 in 2012)

College Options Foundation Inc, Dba Jrotc-Jr Resr Off Trng Corp Of:	$808,413
Other organizations performing similar types of work:	$85,334

Assets in 2013: $421,894 (it was $696,729 in 2012)

This organization:	$421,894
Other organizations performing similar types of work:	$44,771

Expenses in 2013: $1,116,708

This organization:	$1,116,708
Other organizations performing similar types of work:	$64,634

Income to expenses ratio in 2013: 0.7

College Options Foundation Inc, Dba Jrotc-Jr Resr Off Trng Corp Of:	0.7
Other organizations performing similar types of work:	0.8

Number of employees in 2013: 15

This organization:	15
Other organizations performing similar types of work:	1

Employees paid over $100,000 in 2013: 6.7%

This organization:	6.7%
Other organizations performing similar types of work:	0.0%

Grants share in income in 2013: 9.3%

College Options Foundation Inc, Dba Jrotc-Jr Resr Off Trng Corp Of:	9.3%
Other organizations performing similar types of work:	0.0%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	No	Yes
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
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?	No	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?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	Yes	Yes
Did the organization report an amount for other liabilities?	Yes	Yes
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)?	Yes	Yes
Did the organization obtain separate, independent audited financial statements for the tax year?	Yes	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
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?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	Yes	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No
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, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	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-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	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?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	Yes	Yes
A family member of a current or former officer, director, trustee, or key employee?	Yes	Yes
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?	Yes	Yes
Did the organization receive more than $25,000 in non-cash contributions?	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	No	No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	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?	No	No

	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		18	25
The number of Forms W-2G		0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		Yes	Yes
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		0	15
Did the organization file all required federal employment tax returns?		No	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No
Has it filed a Form 990-T for this year?		No	No
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)?		No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No
Did the organization file Form 8886-T?		No	No
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?		No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		No	No
Did the organization notify the donor of the value of the goods or services provided?		No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0
Gross income from other sources	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0
The amount of reserves on hand		$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No
Has it filed a Form 720 to report these payments?		No	No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$18,648	$116,187
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$0	$11,382
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	1
Total number of independent contractors who received more than $100,000 of compensation from the organization	1	0

	2011	2012	2013
Statement of Revenue
Total revenue	$696,768	$1,219,532	$808,413
Contributions, Gifts, Grants and Other Similar Amounts	$0	$507,030	$75,133
Program Service Revenue	$696,768	$712,411	$733,249
Educational Support Services		$569,414	$577,436
Educational Support Services		$101,509	$123,969
Educational Support Services		$38,445	$31,844
All other program service revenue		$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$0	$91	$31
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$0	$0	$0
Net rental income	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$0	$0	$0
Net income/loss from fundraising events	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0
Miscellaneous Revenue	$0	$0	$0

	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$867,825	$909,248	$1,116,708
Grants and other assistance to domestic organizations and domestic governments		$0	$0
Grants and other assistance to domestic individuals		$2,050	$1,700
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0
Benefits paid to or for members		$0	$0
Compensation of current officers, directors, trustees, and key employees	$0	$0	$124,258
Compensation not included above, to disqualified persons		$0	$0
Other salaries and wages	$0	$0	$280,885
Pension plan accruals and contributions		$0	$3,672
Other employee benefits		$0	$17,832
Payroll taxes	$0	$0	$54,416
Fees for services (non-employees)
Management		$0	$0
Legal		$4,264	$1,816
Accounting		$8,675	$8,744
Lobbying		$0	$0
Professional fundraising services	$8,610	$17,931	$4,176
Investment management fees		$0	$0
Other		$182,772	$51,689
Advertising and promotion		$949	$480
Office expenses		$16,772	$15,485
Information technology		$2,401	$4,128
Royalties		$0	$0
Occupancy		$4,875	$10,044
Travel		$19,309	$16,119
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0
Conferences, conventions, and meetings		$7,646	$2,289
Interest		$0	$0
Payments to affiliates		$0	$0
Depreciation, depletion, and amortization		$797	$766
Insurance		$1,148	$1,190
Other expenses		$553,449	$456,615
Other expenses		$81,722	$34,426
Other expenses		$2,686	$18,893
Other expenses		$58	$148
Other expenses		$1,744	$6,937

	2011	2012	2013
Balance Sheet
Total assets	$247,949	$696,729	$421,894
Cash - non-interest-bearing		$3,434	$3,960
Savings and temporary cash investments		$0	$0
Pledges and grants receivable, net		$0	$0
Accounts receivable, net		$186,220	$52,722
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0
Notes and loans receivable, net		$0	$135,000
Inventories for sale or use		$0	$0
Prepaid expenses and deferred charges		$61,407	$35,029
Land, buildings, and equipment: cost or other basis		$940	$174
Investments - publicly traded securities		$0	$0
Investments - other securities		$0	$0
Investments - program-related		$0	$0
Intangible assets		$0	$0
Other assets		$444,728	$195,009
Total liabilities	$325,536	$464,032	$497,492
Accounts payable and accrued expenses		$26,328	$24,956
Grants payable		$0	$0
Deferred revenue		$123,628	$0
Tax-exempt bond liabilities	$0	$0	$0
Escrow or custodial account liability		$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$314,076	$472,536
Total net assets or fund balances	$-77,587	$232,697	$-75,598
Unrestricted net assets		$-223,982	$-328,984
Temporarily restricted net assets		$456,679	$253,386
Permanently restricted net assets		$0	$0
Capital stock or trust principal, or current funds		$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	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)
Number of organizations supported	0
Sum of amounts of support	$0

	2009 - 2013 Total
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
Public Support	$556,436
Subtotal Support	$1,039,913
Gifts, grants, contributions, and membership fees received	$1,039,913
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf	$0
The value of services or facilities furnished by a governmental unit to the organization without charge	$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support	$483,477
Total Support	$1,043,628
Public Support	$1,039,913
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$122
Net income from unrelated business activities, whether or not the business is regularly carried on	$0
Other income. Do not include gain or loss from the sale of capital assets	$3,593
Gross receipts from related activities, etc.	$3,629,466

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Id	Name	Address	State	Established	Total Income
Organizations performing similar types of work
1	All Faiths Church Of Spirituality And Health	PO BOX 297, Bolivar, MO 65613-0297	MO	2010-06	$259,057
2	University Of Missouri Columbia Student Bar Association	203 Hulston Hall, Columbia, MO 65211	MO	2013-12	$75,182
3	7th Grade Poetry, The 7thgradepoetry Foundation 7thgradepoetry	625 N Euclid Ave Ste 500, Saint Louis, MO 63108	MO	2012-03	$72,425
4	St Louis Writers Studio, Studiostl Elizabeth Ketcher	28 Plant Avenue, St Louis, MO 63119	MO	2006-05	$50,051
5	Hopkins Historical Society	113 North Third Street, Hopkins, MO 64461	MO	1998-05	$2,855
6	Advance Athletic Boosters Inc	Po Box 602, Advance, MO 63730	MO	1997-03	$0
7	All About Family I	9191 W Florissant Ave Suite 200, St Louis, MO 63136	MO	2012-04	$0
8	American Student Dental Association	650 E 25th Street, Kansas City, MO 64108	MO	1971-10	$0
9	American Student Dental Association	800 West Jefferson St, Kirksville, MO 63501	MO	1971-10	$0
10	Arrow Project	5198 Struder Ln, Saint Louis, MO 63128	MO	2011-03	$0
11	Black & College Bound Scholars	2008 E 12th St, Kansas City, MO 64127-1206	MO	2015-03	$0
12	Blair Oaks Foundation For Education	6124 Falcon Lane, Jefferson City, MO 65101	MO	1997-08	$0
13	Bringing Our Girls To School - Us, Girls To School	Po Box 45818, Kansas City, MO 64171	MO	2009-12	$0
14	Business-Education Expectations	3132 Pennsylvania Ave, Kansas City, MO 64111-2776	MO	1997-07	$0
15	Central High School Band Boosters Of Springfield Missouri	4832 S Tujunga Dr, Springfield, MO 65810-1125	MO	2015-04	$0
16	Circle Of Hope Girls Ranch And Boarding Schools	20285 E Highway N, Humansville, MO 65674-8792	MO	2013-10	$0
17	Cj Project Graduation	PO BOX 561, Carl Junction, MO 64834-0561	MO	2014-10	$0
18	Computers For Schools	1 Metropolitan Sq Ste 2600, St Louis, MO 63102-2793	MO	2001-12	$0
19	Daughters Of Grace Dance Company Inc	703 E Veterans Memorial Pkwy, Warrenton, MO 63383	MO	2009-03	$0
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Number of organizations performing similar types of work

Alaska	4
Alabama	44
Arkansas	18
Arizona	44
California	358
Colorado	52
Connecticut	46
District of Columbia	29
Delaware	21
Florida	143
Georgia	124
Hawaii	17
Iowa	22
Idaho	11
Illinois	90
Indiana	58
Kansas	26
Kentucky	31
Louisiana	43
Massachusetts	82
Maryland	77
Maine	13
Michigan	95
Minnesota	60
Missouri	50
Mississippi	23

Montana	12
North Carolina	88
North Dakota	4
Nebraska	16
New Hampshire	11
New Jersey	83
New Mexico	21
Nevada	25
New York	181
Ohio	85
Oklahoma	30
Oregon	31
Pennsylvania	101
Rhode Island	14
South Carolina	39
South Dakota	7
Tennessee	50
Texas	232
Utah	13
Virginia	80
Vermont	14
Washington	63
Wisconsin	47
West Virginia	10
Wyoming	8
International	5

Total

2,851

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