2022-09-19T16:06:42-05:00 2021-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2021-01-01 522360463 CIA OFFICERS MEMORIAL FOUNDATION CIAO 7036385378 2251 CORPORATE PARK DRIVE 3RD FL HERNDON VA 20171 JOHN EDWARDS PRESIDENT 7036385378 2022-09-19 1 JOHN EDWARDS 999009999 ERIN CRANMER P01712644 2023319880 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z JOHN EDWARDS 2251 CORPORATE PARK DRIVE 3RD FL HERNDON VA 20171 14604674 0 X HTTP://WWW.CIAMEMORIALFOUNDATION.ORG/ X 2001 DE THE CIA OFFICERS MEMORIAL FOUNDATION CONTINUES TO HAVE THE EXCLUSIVE MISSION OF PROVIDING SCHOLARSHIPS AND OTHER FINANCIAL SUPPORT TO THE FAMILIES OF THE CIA OFFICERS WHO DIE WHILE ON ACTIVE DUTY. IN ADDITION. THE FOUNDATION OFFERS SIMILAR SUPPORT TO THE FAMILIES OF THE CIA OFFICERS WHO ARE SEVERELY WOUNDED WHILE SERVING IN WAR ZONE ASSIGNMENTS ABROAD. 17 17 8 5 0 0 2541580 11148484 0 0 445955 1772344 -5265 -5743 2982270 12915085 1354478 1125403 0 0 464556 564207 0 0 188978 203363 255981 2022397 1945591 959873 10969494 31163072 44152518 23275 5145 31139797 44147373 X THE CIA OFFICERS MEMORIAL FOUNDATION CONTINUES TO HAVE THE EXCLUSIVE MISSION OF PROVIDING SCHOLARSHIPS AND OTHER FINANCIAL SUPPORT TO THE FAMILIES OF THE CIA OFFICERS WHO DIE WHILE ON ACTIVE DUTY. IN ADDITION, THE FOUNDATION OFFERS SIMILAR SUPPORT TO THE FAMILIES OF THE CIA OFFICERS WHO ARE SEVERELY WOUNDED WHILE SERVING IN WAR ZONE ASSIGNMENTS ABROAD. THE FOUNDATION ADDED A DAYCARE SUPPORT PROGRAM TO ITS PROGRAM SERVICES IN 2019 AND A CAREER SERVICES PROGRAM IN 2021. 1 0 1581029 1125403 TO PROVIDE EDUCATIONAL AND OTHER FINANCIAL ASSISTANCE TO THE FAMILIES OF CIA OFFICERS WHO LOST THEIR LIVES WHILE ON ACTIVE DUTY WITH THE CIA. 1581029 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 1 8 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DE VA X X JEANNINE K VAZQUEZ CFO 7036385378 2251 CORPORATE PARK DRIVE 3RD FL HERNDON VA 20171 JEFFREY L SMITH ESQ CHAIRMAN 2.00 X X 0 0 0 DAVID W CAREY TREASURER/VICE CHAIR 2.00 X X 0 0 0 V SUE BROMLEY DIRECTOR 2.00 X 0 0 0 ROSS P CHARKATZ DIRECTOR 2.00 X 0 0 0 HENRY HANK CRUMPTON DIRECTOR 2.00 X 0 0 0 CHRISTOPHER DARBY DIRECTOR 2.00 X 0 0 0 ANTONIO DELGADO JR DIRECTOR 2.00 X 0 0 0 MELVIN GAMBLE DIRECTOR 2.00 X 0 0 0 MARY-MARGARET GRAHAM DIRECTOR 2.00 X 0 0 0 WILLIAM HARLOW DIRECTOR (THROUGH 2/21) 2.00 X 0 0 0 JOSHUA LOBEL DIRECTOR 2.00 X 0 0 0 KENT LUCKEN DIRECTOR 2.00 X 0 0 0 CHRISTOPHER MURRAY DIRECTOR 2.00 X 0 0 0 STEPHANIE O'SULLIVAN DIRECTOR 2.00 X 0 0 0 KEVIN PHILLIPS DIRECTOR 2.00 X 0 0 0 STEPHEN PRESTON DIRECTOR 2.00 X 0 0 0 MICHAEL SULICK DIRECTOR (THROUGH 2/21) 2.00 X 0 0 0 JEANNE TISINGER DIRECTOR 2.00 X 0 0 0 GREGORY VOGLE DIRECTOR 2.00 X 0 0 0 GERALD KOMISAR PRESIDENT/OFFICER (THROUGH 11/21) 40.00 X 203634 0 194 JOHN EDWARDS PRESIDENT/OFFICER (START 12/21) 40.00 X 15417 0 15 JEANNINE VAZQUEZ CFO 25.00 X 75500 0 72 294551 0 281 1 0 1 0 0 9196 121227 11018061 5712331 11148484 912402 912402 2523860 1663918 859942 859942 859942 19928 121227 25671 -5743 -5743 12915085 0 0 1766601 1125403 1125403 294551 99690 103465 91396 232078 192927 3923 35228 879 489 179 211 36699 20392 7483 8824 135031 132863 2168 32208 450 30798 960 19095 1978 8518 8599 6908 6908 4194 4171 23 41500 41500 1560 874 312 374 3200 1792 640 768 LICENSES/FEES 12285 11167 1118 1945591 1581029 175584 188978 3300115 4886894 887443 2431966 47031 51025 25326 20578 8401 7468 2493 933 26285635 36761122 615029 0 31163072 44152518 19745 5145 3530 0 23275 5145 X 30285827 43285373 853970 862000 31139797 44147373 31163072 44152518 10969494 2038082 0 X X 0 1 X 1 0 X 1979698 3381570 4676393 2541580 11148484 23727725 1979698 3381570 4676393 2541580 11148484 23727725 7249297 16478428 430486 639916 665819 480585 912402 3129208 26856933 1026525 0.61360 0.66960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26384140 7065000 4031036 134537 37345639 22425467 750000 3299660 90987 26384140 17039676 2000000 3468417 82626 22425467 17983330 600740 -1413433 130961 17039676 14666287 1528923 1932156 144036 17983330 1.00000 0 0 8401 7468 933 933 X 14955687 2038082 109592 2147674 12808013 132743 -25671 107072 12915085 1948111 109592 25671 135263 1812848 132743 132743 1945591 PART X, LINE 2: THE FOUNDATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 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. THE FOUNDATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2020, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2021, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2018 THROUGH 2020 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE FOUNDATION FILES RETURNS. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -25,671. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 25,671. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSES 132,743. GOLF OUTING 141155 121227 19928 3470 20224 1977 141155 121227 19928 3470 20224 1977 25671 -5743 1 SCHOLARSHIPS 75 1043818 FAMILY SUPPORT BENEFIT 16 24000 DAYCARE PROGRAM 7 36214 COUNSELING 8 20719 PART I, LINE 2: THE FOUNDATION MAINTAINS A DETAILED ACCOUNTING FOR EACH SCHOLARSHIP AND DAYCARE AWARD RECIPIENT OF FUNDS GRANTED AND SUBSEQUENTLY SPENT FOR EACH RECIPIENT. FUNDS ARE RELEASED ONLY AS A DEPENDENT INCURS VALID EXPENSES AND PROVIDES PROPER DOCUMENTATION TO SUBSTANTIATE EACH EXPENSE. FAMILY SUPPORT BENEFITS ARE PROVIDED ON A CASE BY CASE BASIS WITH WRITTEN DOCUMENTATION TO SUPPORT EACH PAYMENT. X 0 1 X X X X 0 0 0 0 0 0 0 0 0 GERALD KOMISAR PRESIDENT/OFFICER (THROUGH 11/21) 169583 0 34051 0 0 0 0 0 194 0 203828 0 0 0 PART I, LINE 1A A 2021 BONUS AND GROSS-UP WAS PAID TO THE PRESIDENT IN 2021. A 2020 BONUS WAS PAID TO THE PRESIDENT IN THE FIRST QUARTER OF 2021. THIS BONUS WAS NOT GROSSED UP. PART I, LINE 1B A WRITTEN POLICY IS NOT IN PLACE FOR 2021, BUT THE ABOVE EXPENSES ARE NOT ALLOWED OR REIMBURSEABLE, WITH THE EXCEPTION OF THE 'GROSS-UP' BONUS WHEN APPROVED BY THE BOARD OF DIRECTORS. X 10 5712331 MARKET VALUE 0 1 0 PART I SCHEDULE M, PART I (B) REPORTS THE NUMBER OF CONTRIBUTIONS FORM 990, PART III, LINE 2 THE FOUNDATION CREATED A CAREER SERVICES PROGRAM IN 2021 TO ASSIST STUDENTS IN FINDING INTERNSHIP AND FULL-TIME EMPLOYMENT OPPORTUNITIES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS DISTRIBUTED, VIA EMAIL, FOR REVIEW AND APPROVAL BY THE APPROPRIATE BOARD MEMBERS AND ITS LEGAL COUNSEL BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS RENEWED ANNUALLY, GENERALLY AT ONE OF THE BOARD MEETINGS, OR VIA EMAIL IF NECESSARY. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT'S BASE SALARY, WHICH THE BOARD DETERMINED TO BE COMPARABLE TO THAT OF OTHER NON-PROFIT EXECUTIVES, DID NOT CHANGE IN 2021. A COMPENSATION ANALYSIS WAS ALSO DONE PRIOR TO THE HIRING OF THE FOUNDATION'S NEW PRESIDENT IN DECEMBER 2021. COMPENSATION FOR OTHER OFFICERS IS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES AVAILABLE THE PRIVACY POLICY, ANNUAL 990S, AND THE MOST CURRENT AUDITED FINANCIAL STATEMENTS ON ITS WEBSITE. ALL OTHER GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.