COUNCIL FOR HIGHER EDUCATION ACCREDITATION: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- COUNCIL FOR HIGHER EDUCATION ACCREDITATION (EIN 52-1994352)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-01-24
- IRS object ID
- 202300249349300820
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-01-24T09:48:49-06:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HAN GROUP LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1020 19TH STREET NW SUITE 900 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521994352 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COUNCIL FOR HIGHER EDUCATION ACCREDITION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COUN | BusinessNameControlTxt |
| Phone | 2029556126 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE DUPONT CIRCLE NW 510 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200361135 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CYNTHIA JACKSON-HAMMOND | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2029556126 | PhoneNum |
| Signature | 2023-01-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | CYNTHIA | PersonFirstNm |
| Person Last | JACKSON-HAMMOND | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JENNIFER S HAN | PreparerPersonNm |
| PTIN | P00633304 | PTIN |
| Phone | 2022937000 | PhoneNum |
| Preparation | 2023-01-03 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-03-07 01:45:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CYNTHIA JACKSON-HAMMOND | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE DUPONT CIRCLE NW 510 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200361135 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,253,280 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CHEA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1996 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | THE COUNCIL IS DEDICATED TO SERVING STUDENTS AND THEIR FAMILIES, COLLEGES AND UNIVERSITIES, SPONSORING BODIES, GOVERNMENTS AND EMPLOYERS BY PROMOTING ACADEMIC QUALITY THROUGH FORMAL RECOGNITION OF HIGHER EDUCATION ACCREDITING BODIES AND COORDINATES AND WORKS TO ADVANCE SELF-REGULATION THROUGH ACCREDITATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 21 | VotingMembersIndependentCnt |
| Total Employee | 14 | TotalEmployeeCnt |
| Total Volunteers | 42 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $258,000 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,136,960 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,222,063 | CYProgramServiceRevenueAmt |
| PY Investment Income | $113,208 | PYInvestmentIncomeAmt |
| CY Investment Income | $148,253 | CYInvestmentIncomeAmt |
| PY Other Revenue | $13,233 | PYOtherRevenueAmt |
| CY Other Revenue | $10,433 | CYOtherRevenueAmt |
| PY Total Revenue | $3,521,401 | PYTotalRevenueAmt |
| CY Total Revenue | $3,380,749 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $10,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,651,625 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,128,250 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $753,814 | PYOtherExpensesAmt |
| CY Other Expenses | $1,066,027 | CYOtherExpensesAmt |
| PY Total Expenses | $3,415,439 | PYTotalExpensesAmt |
| CY Total Expenses | $3,194,277 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $105,962 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $186,472 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,296,119 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,330,928 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,947,949 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,318,210 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,348,170 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,012,718 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE COUNCIL IS DEDICATED TO SERVING STUDENTS AND THEIR FAMILIES, COLLEGES AND UNIVERSITIES, SPONSORING BODIES, GOVERNMENTS AND EMPLOYERS BY PROMOTING ACADEMIC QUALITY THROUGH FORMAL RECOGNITION OF HIGHER EDUCATION ACCREDITING BODIES AND COORDINATES AND WORKS TO ADVANCE SELF-REGULATION THROUGH ACCREDITATION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,130,859 | ExpenseAmt |
| Revenue | $3,062,863 | RevenueAmt |
| Desc | MEMBERSHIP SERVICES - SERVED AS PRIMARY NATIONAL FORUM FOR ACCREDITATION AND QUALITY REVIEW THROUGH SPONSORSHIP OF MEETINGS AND CONFERENCES INVOLVING THE ACADEMIC AND ACCREDITATION COMMUNITIES, POLICY MAKERS, AND THE INTERNATIONAL COMMUNITY. PROVIDED SERVICES TO MEMBER ORGANIZATIONS AND RECOGNIZED ACCREDITING ORGANIZATIONS THROUGH CONDUCTING RESEARCH AND POLICY ANALYSIS, MAINTENANCE OF CHEA COMPREHENSIVE DATABASE AND ENGAGING UNIVERSITY PRESIDENTS IN THE POLICY AND PROCESS OF ACCREDITATION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $576,322 | ExpenseAmt |
| Desc | GOVERNMENT RELATIONS - SUSTAINED AND MAINTAINED A STRATEGIC AND EFFECTIVE GOVERNMENT RELATIONS PROGRAM. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $561,371 | ExpenseAmt |
| Revenue | $110,000 | RevenueAmt |
| Desc | RECOGNITION POLICY - AFFIRMS THAT THE STANDARDS AND PROCESSES OF THE ACCREDITING ORGANIZATION ARE CONSISTENT WITH THE ACADEMIC QUALITY, IMPROVEMENT AND ACCOUNTABILITY EXPECTATIONS THAT CHEA HAS ESTABLISHED. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)
| ExpenseExpenseAmt | RevenueRevenueAmt | DescDesc |
|---|---|---|
| $390,592 | $49,200 | THE COUNCIL'S INTERNATIONAL QUALITY GROUP (CIQG) - THE PURPOSE OF CIQG IS TO ADVANCE INTERNATIONAL QUALITY ASSURANCE AND IMPROVEMENT, ASSISTING INSTITUTIONS AS WELL AS ACCREDITATION AND QUALITY ASSURANCE ORGANIZATIONS IN FURTHERING CAPACITY FOR ACADEMIC QUALITY AS THEY EXPAND INTERNATIONAL ENGAGEMENT. |
| $56,266 | REASEARCH AND POLICY - CHEA'S RESEARCH AND POLICY ANALYSIS FUNCTION IDENTIFIES AND ADDRESSES TOPICS RELATED TO ACCREDITATION AND QUALITY ASSURANCE PRACTICE AND POLICY, NATIONALLY AND INTERNATIONALLY. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $446,858 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $49,200 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $2,715,410 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 18 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 14 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 21 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES WILLIS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2029556126 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE DUPONT CIRCLE NW 510 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200361135 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (29 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| GENA GLICKMAN | |||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DOTTIE KING | |||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ROBERT CLARK | |||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ANTOINE GARIBALDI | |||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| COLETTE PIERCE BURNETTE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JEAN WYLD | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID SCHMIDT | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KASSANDRA ARDINGER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOSEPH BRIMHALL | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM BAESLACK III | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PAULETTA BROWN BRACY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DARELL CAIN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| F JAVIER CEVALLOS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CESAR MALDONADO | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANTHONY MUNROE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LESTER NEWMAN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SHARON DEVIVO | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CARLOS SANTIAGO | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CYNTHIA SPIERS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LORI WILLIAMS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ORLANDO TAYLOR | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CYNTHIA JACKSON-HAMMOND | |||||||
| PRESIDENT | 50.00 | Yes (X) | $396,800 | $0 | $61,581 | ||
| JAN FRIIS | |||||||
| SENIOR VICE PRESIDENT FOR GOVERNMENT AFFAIRS | 35.00 | Yes (X) | $223,966 | $0 | $40,470 | ||
| LORI SCHROEDER | |||||||
| VICE PRESIDENT FOR RECOGNITION SERVICES | 35.00 | Yes (X) | $172,013 | $0 | $33,929 | ||
| JAMES WILLIS | |||||||
| EXECUTIVE VICE PRESIDENT | 35.00 | Yes (X) | $146,385 | $0 | $26,694 | ||
| JUDITH EATON | |||||||
| PRESIDENT EMERITUS | 1.00 | $352,863 | $0 | $41,149 | Yes (X) | ||
| JAHAN CULBREATH | |||||||
| DIRECTOR OF FEDERAL RELATIONS | 35.00 | $112,123 | $0 | $26,246 | Yes (X) | ||
| TIMOTHY WILLARD | |||||||
| SENIOR DIRECTOR OF COMMUNICATIONS | 35.00 | $108,483 | $0 | $25,742 | Yes (X) | ||
| KATHLEEN FORD | |||||||
| WEBSITE AND TECHNOLOGY MANAGER | 35.00 | $106,478 | $0 | $25,717 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,619,111 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $281,528 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES | 900099 | $2,970,783 | $2,970,783 |
| CONFERENCE FEES | 900099 | $141,280 | $141,280 |
| RECOGNITION FEES | 900099 | $110,000 | $110,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,222,063 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $68,589 | TotalRevenueColumnAmt |
| Exclusion | $68,589 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $952,195 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $872,531 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $79,664 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $79,664 | TotalRevenueColumnAmt |
| Exclusion | $79,664 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $10,433 | TotalRevenueColumnAmt |
| Exclusion | $10,433 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $10,433 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,380,749 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,222,063 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $158,686 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $937,387 | TotalAmt |
| Program Services | $865,376 | ProgramServicesAmt |
| Management And General | $72,011 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $901,388 | TotalAmt |
| Program Services | $862,968 | ProgramServicesAmt |
| Management And General | $38,420 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,499 | TotalAmt |
| Program Services | $88,499 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,851 | TotalAmt |
| Program Services | $83,851 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,125 | TotalAmt |
| Program Services | $110,694 | ProgramServicesAmt |
| Management And General | $6,431 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,992 | TotalAmt |
| Management And General | $21,992 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,285 | TotalAmt |
| Management And General | $137,285 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,830 | TotalAmt |
| Management And General | $31,830 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,736 | TotalAmt |
| Program Services | $91,685 | ProgramServicesAmt |
| Management And General | $20,051 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,274 | TotalAmt |
| Program Services | $46,110 | ProgramServicesAmt |
| Management And General | $2,164 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,855 | TotalAmt |
| Program Services | $78,338 | ProgramServicesAmt |
| Management And General | $4,517 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $201,410 | TotalAmt |
| Program Services | $190,371 | ProgramServicesAmt |
| Management And General | $11,039 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,160 | TotalAmt |
| Program Services | $15,805 | ProgramServicesAmt |
| Management And General | $4,355 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $219,240 | TotalAmt |
| Program Services | $171,554 | ProgramServicesAmt |
| Management And General | $47,686 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,107 | TotalAmt |
| Program Services | $100,281 | ProgramServicesAmt |
| Management And General | $5,826 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,997 | TotalAmt |
| Management And General | $27,997 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBERSHIP & SPONSORSHI | Desc |
| Total | $5,508 | TotalAmt |
| Program Services | $5,206 | ProgramServicesAmt |
| Management And General | $302 | ManagementAndGeneralAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,633 | TotalAmt |
| Program Services | $4,672 | ProgramServicesAmt |
| Management And General | $46,961 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,194,277 | TotalAmt |
| Program Services | $2,715,410 | ProgramServicesAmt |
| Management And General | $478,867 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,974,222 | BOYAmt |
| EOY | $3,120,024 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,299 | BOYAmt |
| EOY | $587 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,304 | BOYAmt |
| EOY | $51,819 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $639,839 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $327,081 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $315,931 | BOYAmt |
| EOY | $312,758 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,942,363 | BOYAmt |
| EOY | $3,728,614 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,117,126 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,296,119 | BOYAmt |
| EOY | $8,330,928 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $190,752 | BOYAmt |
| EOY | $180,874 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,699,803 | BOYAmt |
| EOY | $1,778,150 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,057,394 | BOYAmt |
| EOY | $1,359,186 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,947,949 | BOYAmt |
| EOY | $3,318,210 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,348,170 | BOYAmt |
| EOY | $5,012,718 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,348,170 | BOYAmt |
| EOY | $5,012,718 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,296,119 | BOYAmt |
| EOY | $8,330,928 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $186,472 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$521,924 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $258,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $258,000 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,354,371 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,368,532 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,928,463 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,136,960 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,222,063 | CurrentTaxYearAmt |
| Total | $16,010,389 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,354,371 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,368,532 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,928,463 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,394,960 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,222,063 | CurrentTaxYearAmt |
| Total | $16,268,389 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $4,519 | CurrentTaxYearAmt |
| Total | $4,519 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $4,519 | CurrentTaxYearAmt |
| Total | $4,519 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $16,263,870 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $129,485 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $78,096 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $95,847 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $64,989 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $68,589 | CurrentTaxYearAmt |
| Total | $437,006 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $129,485 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $78,096 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $95,847 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $64,989 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $68,589 | CurrentTaxYearAmt |
| Total | $437,006 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $13,233 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,433 | CurrentTaxYearAmt |
| Total | $23,666 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,483,856 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,446,628 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,024,310 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,473,182 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,301,085 | CurrentTaxYearAmt |
| Total | $16,729,061 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.97220 | PublicSupportCY509Pct |
| Public Support PY509 | 0.96980 | PublicSupportPY509Pct |
| Investment Income CY | 0.02610 | InvestmentIncomeCYPct |
| Investment Income PY | 0.02940 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME - 2020 AMOUNT: $ 13,233. 2021 AMOUNT: $ 10,433. | ExplanationTxt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | Yes (1) | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $39,228 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $39,228 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $147,086 | OtherCostOrOtherBasisAmt |
| Depreciation | $43,313 | DepreciationAmt |
| Book Value | $103,773 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $492,753 | OtherCostOrOtherBasisAmt |
| Depreciation | $283,768 | DepreciationAmt |
| Book Value | $208,985 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $312,758 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RIGHT OF USE ASSET | Desc |
| Book Value | $1,117,126 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,117,126 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| OBLIGATION UNDER NONQUALIFIED PLAN | $125,763 |
| LEASE LIABILITY | $1,233,423 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,359,186 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,826,995 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$521,924 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$521,924 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,348,919 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $31,830 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $31,830 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,380,749 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,162,447 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,162,447 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $31,830 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $31,830 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,194,277 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE COUNCIL FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS CODIFICATION TOPIC 740-10, INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS 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 COUNCIL'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSES. THE COUNCIL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2022 AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION ON 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 COUNCIL FILES TAX RETURNS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CYNTHIA JACKSON-HAMMOND | ||||||||||||||
| PRESIDENT | $396,800 | $0 | $0 | $0 | $0 | $0 | $54,000 | $0 | $7,581 | $0 | $458,381 | $0 | $0 | $0 |
| JUDITH EATON | ||||||||||||||
| PRESIDENT EMERITUS | $352,863 | $0 | $0 | $0 | $0 | $0 | $31,375 | $0 | $9,774 | $0 | $394,012 | $0 | $0 | $0 |
| JAN FRIIS | ||||||||||||||
| SENIOR VICE PRESIDENT FOR GOVERNMENT | $223,966 | $0 | $0 | $0 | $0 | $0 | $27,290 | $0 | $13,180 | $0 | $264,436 | $0 | $0 | $0 |
| LORI SCHROEDER | ||||||||||||||
| VICE PRESIDENT FOR RECOGNITION SERVI | $172,013 | $0 | $0 | $0 | $0 | $0 | $20,802 | $0 | $13,127 | $0 | $205,942 | $0 | $0 | $0 |
| JAMES WILLIS | ||||||||||||||
| EXECUTIVE VICE PRESIDENT | $146,385 | $0 | $0 | $0 | $0 | $0 | $17,952 | $0 | $8,742 | $0 | $173,079 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION'S PRESIDENT AND EXECUTIVE VICE PRESIDENT WILL REVIEW THE FORM 990. FOLLOWING COMPLETE REVIEW, THE PRESIDENT AND EXECUTIVE VICE PRESIDENT WILL REVIEW THE FORM WITH THE TREASURER. FOLLOWING THAT REVIEW, THE RESERVE, INVESTMENT AND AUDIT COMMITTEE WILL REVIEW AND APPROVE THE FORM FOR SUBMISSION. FOLLOWING THAT REVIEW, THE FULL BOARD OF DIRECTORS WILL BE PRESENTED WITH A COPY OF THE FORM BEFORE FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH YEAR, AT THE BEGINNING OF THE FISCAL YEAR OR ON THE 1ST MEETING OF THE FISCAL YEAR, THE BOARD OF DIRECTORS AND MEMBERS OF THE COMMITTEE ON RECOGNITION, OFFICERS AND KEY EMPLOYEES ARE PRESENTED WITH THE CONFLICT OF INTEREST POLICY FOR THEIR SPECIFIC GROUP AND ASKED TO SIGN THE ACKNOWLEDGMENT AND AFFIRMATION FORM. THE FORMS ARE FILED FOR ONE YEAR. |
| FORM 990, PART VI, SECTION B, LINE 15 | KEY EMPLOYEES' COMPENSATION. THE ANNUAL PROCESS FOR DETERMINING COMPENSATION, INCLUDING SALARY AND FRINGE BENEFITS, FOR THE KEY EMPLOYEES SHALL BE CONDUCTED BEGINNING ON OR ABOUT APRIL 15 OF EACH CALENDAR YEAR, AT THE TIME WHEN THE BOARD APPROVES THE ANNUAL BUDGET. FIRST, AS PART OF THE BUDGET APPROVAL, THE BOARD APPROVES AN ANNUAL SALARY INCREASE POOL FOR ALL EMPLOYEES AFTER REVIEWING COMPARABILITY DATA AND CHANGES IN THE CONSUMER PRICE INDEX. SECOND, ON OR ABOUT MAY 1, THE PRESIDENT SHALL MAKE A RECOMMENDATION TO THE BOARD AS TO HOW THE ANNUAL SALARY INCREASE POOL IS TO BE ALLOCATED TO THE KEY EMPLOYEES, FOR SALARIES TO BE EFFECTIVE ON OR ABOUT JULY 1. IN MAKING THIS RECOMMENDATION, THE PRESIDENT SHALL REVIEW COMPARABILITY DATA, AS WELL AS THE KEY EMPLOYEE EVALUATIONS AND PERFORMANCE. THIRD, THE BOARD SHALL REVIEW THE PRESIDENT'S RECOMMENDATION ON SALARY FOR THE KEY EMPLOYEES AND DECIDE WHETHER TO ADOPT IT IN FULL OR MODIFY IT. THE ANNUAL PROCESS FOR DETERMINING COMPENSATION, INCLUDING SALARY AND FRINGE BENEFITS, FOR THE PRESIDENT SHALL BE CONDUCTED BEGINNING ON OR ABOUT APRIL 15 OF EACH CALENDAR YEAR. IN DETERMINING THE PRESIDENT'S COMPENSATION, CHEA'S BOARD OF DIRECTORS (THE "BOARD") SHALL REVIEW DATA THAT DOCUMENTS COMPENSATION LEVELS AND BENEFITS FOR SIMILARLY QUALIFIED INDIVIDUALS IN COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS ("COMPARABILITY DATA"). COMPARABILITY DATA MAY INCLUDE DATA SUCH AS (1) THE WASHINGTON HIGHER EDUCATION SECRETARIAT ANNUAL COMPENSATION AND BENEFITS STUDY; (2) A GENERAL SALARY SURVEY; AND (3) INFORMATION ON SALARY INCREASES PLANNED BY OTHER HIGHER EDUCATION ASSOCIATIONS. THE BOARD SHALL ALSO REVIEW CHANGES IN THE CONSUMER PRICE INDEX. THE BOARD SHALL CONSIDER ITS ANNUAL EVALUATION OF THE PRESIDENT IN SETTING THE PRESIDENT'S COMPENSATION, ALONG WITH ANY OTHER FACTORS THE BOARD CONSIDERS RELEVANT. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE COUNCIL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. IT IS THE COUNCIL'S POLICY TO ADDRESS ANY REQUEST FOR OUR GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY BY PROVIDING EITHER AN ELECTRONIC OR PRINT VERSION OF THE DOCUMENT TO THE REQUESTOR AS SOON AS POSSIBLE. THE FORM 990S ARE AVAILABLE ON THE WORLD WIDE WEB. BEFORE BEING POSTED, THE FORM 990 WILL BE MADE AVAILABLE EITHER UPON REQUEST OR BY OTHER MEANS ALLOWABLE UNDER THE APPLICABLE TREASURY REGULATIONS. THE FINANCIAL STATEMENTS ARE PUBLISHED IN THE ORGANIZATION'S ANNUAL REPORT THAT IS AVAILABLE ON THE COUNCIL'S WEBSITE. |
| FORM 990, PART XII, LINE 2C | THERE WAS NO CHANGE IN THE REVIEW AND OVERSIGHT PROCESS DURING THE TAX YEAR. |