COUNCIL OF LANDSCAPE ARCHITECTURAL REGISTRATION BOARDS INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
COUNCIL OF LANDSCAPE ARCHITECTURAL REGISTRATION BOARDS INC (EIN 23-7171439)
Tax period
2020-10-01 to 2021-09-30
Filed
2022-03-04
IRS object ID
202240639349300524
Schema version
2020v4.2
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

FieldValueIRS element (for citing)
Return2022-03-04T09:58:23-06:00ReturnTs
Tax Period End2021-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN521392008PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GELMAN ROSENBERG & FREEDMANBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14550 MONTGOMERY AVE SUITE 800NAddressLine1Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP208142930ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237171439EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COUNCIL OF LANDSCAPE ARCHITECTURALBusinessNameLine1Txt
Business Name Line2REGISTRATION BOARDS INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCOUNBusinessNameControlTxt
Phone5714320332PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11900 RESTON METRO PLAZA NO 600AddressLine1Txt
CityRESTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20190ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMATTHEW M MILLERPersonNm
Person TitleCHIEF EXECUTIVE OFFICERPersonTitleTxt
Phone5714320332PhoneNum
Signature2022-03-04SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMATTHEWPersonFirstNm
Person LastMILLERPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRICHARD J LOCASTRO CPAPreparerPersonNm
PTINP00288314PTIN
Phone3019519090PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerMATTHEW M MILLERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11900 RESTON METRO PLAZA NO 600AddressLine1Txt
CityRESTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20190ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,213,719GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.CLARB.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1970FormationYr
Legal Domicile StateVALegalDomicileStateCd
Activity Or MissionSEE PART III, LINE 1.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee15TotalEmployeeCnt
Total Volunteers56TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$3,517,114PYProgramServiceRevenueAmt
CY Program Service Revenue$4,056,073CYProgramServiceRevenueAmt
PY Investment Income$113,471PYInvestmentIncomeAmt
CY Investment Income$179,937CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$3,630,585PYTotalRevenueAmt
CY Total Revenue$4,236,010CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,655,681PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,834,411CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,656,372PYOtherExpensesAmt
CY Other Expenses$1,692,518CYOtherExpensesAmt
PY Total Expenses$3,312,053PYTotalExpensesAmt
CY Total Expenses$3,526,929CYTotalExpensesAmt
PY Revenues Less Expenses$318,532PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$709,081CYRevenuesLessExpensesAmt
Total Assets BOY$3,998,793TotalAssetsBOYAmt
Total Assets EOY$5,602,553TotalAssetsEOYAmt
Total Liabilities BOY$659,434TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,206,252TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,339,359NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,396,301NetAssetsOrFundBalancesEOYAmt
MissionCOUNCIL OF LANDSCAPE ARCHITECTURAL REGISTRATION BOARDS (CLARB), AS AN ORGANIZATION OF MEMBER BOARDS, FOSTERS THE PUBLIC'S HEALTH, SAFETY AND WELFARE RELATED TO THE USE AND PROTECTION OF THE NATURAL AND BUILT ENVIRONMENT AFFECTED BY THE PRACTICE OF LANDSCAPE ARCHITECTURE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTHE COUNCIL PROVIDED PROGRAMS AND SERVICES THAT ENSURE THE COMPETENCY OF LANDSCAPE ARCHITECTS BY: 1) ESTABLISHING AND PROMOTING CONSISTENT STANDARDS FOR THEIR PROFESSIONAL COMPETENCY AND CONDUCT AND; 2) PROVIDING INFORMATION AND RESOURCES TO MEMBER BOARDS IN ORDER TO INCREASE THE EFFECTIVENESS AND RELEVANCY OF LANDSCAPE ARCHITECTURAL REGULATION NOW AND INTO THE FUTURE.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document9IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee15EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MATTHEW M MILLERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5714320332PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11900 RESTON METRO PLAZA NO 600AddressLine1Txt
CityRESTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20190ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
CARY K BAIRD
PRESIDENT5.00Yes (X)Yes (X)$0$0$0
STANLEY N WILLIAMS
PAST-PRESIDENT5.00Yes (X)Yes (X)$0$0$0
CHARLES ROY SMITH
PRESIDENT-ELECT5.00Yes (X)Yes (X)$0$0$0
ALLISON M FLEURY
TREASURER5.00Yes (X)Yes (X)$0$0$0
BRIAN VERARDO
DIRECTOR-AT-LARGE1.00Yes (X)$0$0$0
TODD READE
DIRECTOR-AT-LARGE1.00Yes (X)$0$0$0
JOEL KUROKAWA
DIRECTOR-AT-LARGE1.00Yes (X)$0$0$0
LEA ANN MACKNALLY
DIRECTOR-AT-LARGE1.00Yes (X)$0$0$0
DEAN J PEARSON
DIRECTOR-AT-LARGE1.00Yes (X)$0$0$0
MARK R ARIGONI
DIRECTOR-AT-LARGE1.00Yes (X)$0$0$0
JON MILSTEAD
DIRECTOR-AT-LARGE1.00Yes (X)$0$0$0
NICOLE B CRUTCHFIELD
DIRECTOR-AT-LARGE1.00Yes (X)$0$0$0
MATTHEW M MILLER
CEO40.00Yes (X)$354,776$0$33,916
VERONICA MEADOWS
CHIEF STRATEGY OFFICER35.00$145,871$0$22,278Yes (X)
REBECCA MODEN
CHIEF OPERATING OFFICER35.00$122,973$0$23,890Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$623,620TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$80,084TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
NCS PEARSON VUE
13036 COLLECTION CENTER DRIVECHICAGOIL60693TEST DELIVERY SERVICES$372,701
PROFESSIONAL TESTING
301 E PINE STREET SUITE 505ORLANDOFL32801STATISTICIAN SERVICES$162,250
PROTECH ASSOCIATES
5457 TWIN KNOLLS RD SUITE 400COLUMBIAMD21045AMS LICENSING$152,106
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EXAM FEES900099$1,946,248$1,946,248
COUNCIL RECORDS900099$1,752,725$1,752,725
MEMBER SERVICES900099$357,100$357,100
FieldValueIRS element (for citing)
Total Program Service Revenue$4,056,073TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$79,603TotalRevenueColumnAmt
Exclusion$79,603ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,078,043SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$977,709SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$100,334SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$100,334TotalRevenueColumnAmt
Exclusion$100,334ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,236,010TotalRevenueColumnAmt
Related Or Exempt Func Income$4,056,073RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$179,937ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$410,639TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,101,710TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$136,637TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$87,979TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$97,446TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$33,200TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$24,804TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$24,687TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$654,875TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$199,995TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$217,221TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$96,898TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$39,376TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$143,937TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$37,842TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$15,557TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
SPECIAL PROJECTS$72,686
ALLIANCE COALITION$50,000
LEADERSHIP DEVELOPMENT$40,944
PAYROLL PROCESSING$32,142

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$8,354TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,526,929TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,342,422BOYAmt
EOY$1,674,657EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,998BOYAmt
EOY$7,125EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$36,330BOYAmt
EOY$126,128EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,095,601LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,048,605LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$68,643BOYAmt
EOY$46,996EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,536,689BOYAmt
EOY$3,737,274EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$12,711BOYAmt
EOY$10,373EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,998,793BOYAmt
EOY$5,602,553EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$461,208BOYAmt
EOY$635,179EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$61,140BOYAmt
EOY$432,170EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$137,086BOYAmt
EOY$138,903EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$659,434BOYAmt
EOY$1,206,252EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,339,359BOYAmt
EOY$4,396,301EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,339,359BOYAmt
EOY$4,396,301EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,998,793BOYAmt
EOY$5,602,553EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$709,081ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$347,861NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House LobbyingYes (1)OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$23,576OtherCostOrOtherBasisAmt
Depreciation$23,429DepreciationAmt
Book Value$147BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$122,674OtherCostOrOtherBasisAmt
Depreciation$102,000DepreciationAmt
Book Value$20,674BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$949,351OtherCostOrOtherBasisAmt
Depreciation$923,176DepreciationAmt
Book Value$26,175BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$46,996TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DUES TO MEMBER BOARDS$131,883
DEFERRED RENT$7,020
FieldValueIRS element (for citing)
Total Liability$138,903TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$4,559,184TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$347,861NetUnrealizedGainsInvstAmt
Revenue Not Reported$347,861RevenueNotReportedAmt
Revenue Subtotal$4,211,323RevenueSubtotalAmt
Investment Expenses Not Incld$24,687InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$24,687RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$4,236,010TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,502,242TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,502,242ExpensesSubtotalAmt
Investment Expenses Not Incld2$24,687InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$24,687ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,526,929TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationFOR THE YEARS ENDED SEPTEMBER 30, 2021 AND 2020, CLARB HAS DOCUMENTED ITS CONSIDERATION OF FASB ACCOUNTING STANDARDS CODIFICATION (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.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MATTHEW M MILLER
CEO$307,526$0$47,250$0$0$0$21,621$0$12,295$0$388,692$0$0$0
VERONICA MEADOWS
CHIEF STRATEGY OFFICER$133,871$0$12,000$0$0$0$9,249$0$13,029$0$168,149$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE COUNCIL HAS MEMBER BOARDS WHICH CONSIST OF LOCAL (STATE/PROVINCIAL) GOVERNMENT AGENCIES THAT REGULATE THE LANDSCAPE ARCHITECTURAL PROFESSION THROUGH THE ENFORCEMENT OF LICENSURE LAWS.
FORM 990, PART VI, SECTION A, LINE 7AALL ELECTIONS OF OFFICERS ARE BY WRITTEN BALLOT AT THE ANNUAL MEETING UNLESS, BY A MAJORITY VOTE, THE COUNCIL AGREES TO WAIVE THE PROVISION. A MAJORITY VOTE OF THE MEMBER BOARDS REPRESENTED AND VOTING ELECTS AN OFFICER. WHERE A MAJORITY VOTE HAS NOT BEEN OBTAINED ON A BALLOT, THE CANDIDATE RECEIVING THE LEAST NUMBER OF VOTES IS ELIMINATED PRIOR TO THE NEXT BALLOT. IF THERE IS A SINGLE NOMINEE FOR EACH OPEN OFFICE, THE SLATE OF NOMINEES MAY BE AFFECTED BY ACCLAMATION OF THE MEMBERSHIP WITHOUT A FORMAL VOTE. MEMBER BOARDS THAT ARE NOT REPRESENTED AT THE ANNUAL MEETING BY A DELEGATE SUBMIT THEIR VOTES FOR OFFICERS BY LETTER BALLOT. ALL LETTER BALLOTS MUST BE SENT IN A SEALED ENVELOPE SIGNED BY AN OFFICER OF THE BOARD AND RECEIVED AT THE CLARB OFFICE AT LEAST FIVE DAYS BEFORE THE START OF THE ANNUAL MEETING. LETTER BALLOTS ARE COUNTED ON THE FIRST BALLOT ONLY.
FORM 990, PART VI, SECTION A, LINE 7BTHE AFFIRMATIVE VOTE OF THE MAJORITY OF THE MEMBER BOARDS REFRESENTED AT ANY MEETING OF THE COUNCIL IS REQUIRED TO PASS ANY RESOLUTION, EXCEPT TO AMEND THE BYLAWS. THE BYLAWS ARE AMENDED BY AN AFFIRMATIVE VOTE OF THREE-FOURTHS OF MEMBER BOARDS VOTING AT AN ANNUAL MEETING WHERE A QUORUM IS PRESENT. ALL AMENDMENTS ADOPTED ARE EFFECTIVE IMMEDIATELY. THERE IS NO VOTING BY PROXY.
FORM 990, PART VI, SECTION B, LINE 11BTHE RETURN WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY THE COMMITEE ON AUDIT AND FINANCE. THE BOARD OF DIRECTORS RECEIVED A FINAL COPY OF THE RETURN BEFORE IT WAS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CCLARB REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON DISCLOSES THE EXISTENCE OF THE FINANCIAL INTEREST AND IS GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO MEMBERS OF THE CLARB BOARD OF DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD-DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. THE CONFLICT OF INTEREST POLICY APPLIES TO STAFF AND BOARD MEMBERS. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST: A. AN INTERESTED PERSON MAKES A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE LEAVES THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B. THE CHAIRPERSON OF THE BOARD OR COMMITTEE, IF APPROPRIATE, APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. C. AFTER EXERCISING DUE DILIGENCE, THE BOARD OR COMMITTEE DETERMINES WHETHER CLARB CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OR COMMITTEE DETERMINES BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN CLARB'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT MAKES ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. IF THE BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT INFORMS THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORDS THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD OR COMMITTEE FINDS THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE BOARD TAKES APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
FORM 990, PART VI, SECTION B, LINE 15ATO ENSURE CLARB OPERATES IN A MANNER CONSISTENT WITH ITS EXEMPT PURPOSE AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS ARE CONDUCTED. THE PERIODIC REVIEWS, AT A MINIMUM, INCLUDE THE REVIEW OF WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARMS-LENGTH BARGAINING. THE LAST COMPENSATION REVIEW TOOK PLACE DURING SEPTEMBER 2021.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GCONSULTANTS 5,688. CONTRACTED LABOR 43,377. PROFESSIONAL DEVELOPMENT 54,391. EXAMINATION SERVICES 529,602. REFRAMING PROFESSIONAL 21,817.

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