COUNCIL OF LANDSCAPE ARCHITECTURAL REGISTRATION BOARDS INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
COUNCIL OF LANDSCAPE ARCHITECTURAL REGISTRATION BOARDS INC (EIN 23-7171439)
Tax period
2019-10-01 to 2020-09-30
Filed
2021-02-08
IRS object ID
202130399349300753
Schema version
2019v5.2
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)
Return2021-02-08T08:12:38-06:00ReturnTs
Tax Period End2020-09-30TaxPeriodEndDt

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 Begin2019-10-01TaxPeriodBeginDt

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 Line11840 MICHAEL FARADAY DRIVE NO 200AddressLine1Txt
CityRESTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20190ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMATTHEW M MILLERPersonNm
Person TitleCHIEF EXECUTIVE OFFICERPersonTitleTxt
Phone5714320332PhoneNum
Signature2021-02-08SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRICHARD J LOCASTRO CPAPreparerPersonNm
PTINP00288314PTIN
Phone3019519090PhoneNum
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMATTHEW M MILLERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11840 MICHAEL FARADAY DRIVE NO 200AddressLine1Txt
CityRESTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20190ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,024,897GrossReceiptsAmt
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 Employee13TotalEmployeeCnt
Total Volunteers56TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$4,112,523PYProgramServiceRevenueAmt
CY Program Service Revenue$3,517,114CYProgramServiceRevenueAmt
PY Investment Income$126,025PYInvestmentIncomeAmt
CY Investment Income$113,471CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$4,238,548PYTotalRevenueAmt
CY Total Revenue$3,630,585CYTotalRevenueAmt
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$1,288,887PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,655,681CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,627,616PYOtherExpensesAmt
CY Other Expenses$1,656,372CYOtherExpensesAmt
PY Total Expenses$3,916,503PYTotalExpensesAmt
CY Total Expenses$3,312,053CYTotalExpensesAmt
PY Revenues Less Expenses$322,045PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$318,532CYRevenuesLessExpensesAmt
Total Assets BOY$4,087,450TotalAssetsBOYAmt
Total Assets EOY$3,998,793TotalAssetsEOYAmt
Total Liabilities BOY$1,186,060TotalLiabilitiesBOYAmt
Total Liabilities EOY$659,434TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,901,390NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,339,359NetAssetsOrFundBalancesEOYAmt
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
Employee13EmployeeCnt
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 Line11840 MICHAEL FARADAY DRIVE NO 200AddressLine1Txt
CityRESTONCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20190ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeIndFormer Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
PHILIP J MEYER
PAST-PRESIDENT5.00Yes (X)Yes (X)$0$0$0
STANLEY N WILLIAMS
PRESIDENT5.00Yes (X)Yes (X)$0$0$0
CARY K BAIRD
PRESIDENT-ELECT5.00Yes (X)Yes (X)$0$0$0
CHARLES ROY SMITH
VICE-PRESIDENT5.00Yes (X)Yes (X)$0$0$0
ALLISON M FLEURY
TREASURER5.00Yes (X)Yes (X)$0$0$0
JULIE HILDEBRAND
DIRECTOR-AT-LARGE1.00Yes (X)$0$0$0
PATRICK JAY BEAM
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
ROBERT J GUNDERSON
DIRECTOR-AT-LARGE1.00Yes (X)$0$0$0
MATTHEW M MILLER
CEO (BEG. 11/19)40.00Yes (X)$54,519$0$1,666
COLIN C RORRIE
INTERIM CEO (FROM 4/19-11/19)35.00Yes (X)$13,500$0$0
VERONICA MEADOWS
SENIOR DIRECTOR OF STRATEGY35.00$144,516$0$17,503Yes (X)
REBECCA MODEN
SENIOR DIRECTOR OF OPERATIONS35.00$117,735$0$23,434Yes (X)
DOROTHY LUDWIG
FINANCE & OFFICE MANAGER35.00$100,306$0$19,085Yes (X)
JOEL ALBIZO
FORMER CEO (THROUGH 03/19)40.00$104,519$0$6,670Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$535,095TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$68,358TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K4IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedYes (1)FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NCS PEARSON VUEBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line113036 COLLECTION CENTER DRIVEAddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60693ZIPCd
FieldValueIRS element (for citing)
ServicesTEST DELIVERY SERVICESServicesDesc
Compensation$262,750CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EXAM FEES900099$1,659,077$1,659,077
COUNCIL RECORDS900099$1,556,919$1,556,919
MEMBER SERVICES900099$301,118$301,118
FieldValueIRS element (for citing)
Total Program Service Revenue$3,517,114TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$65,532TotalRevenueColumnAmt
Exclusion$65,532ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$442,251SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$394,312SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$47,939SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$47,939TotalRevenueColumnAmt
Exclusion$47,939ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,630,585TotalRevenueColumnAmt
Related Or Exempt Func Income$3,517,114RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$113,471ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$368,138TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$982,885TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$90,627TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$120,842TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$93,189TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$39,440TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$24,993TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$20,109TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$584,507TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$183,075TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$222,666TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$109,785TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$133,765TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$70,690TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$42,696TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$9,431TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
SPECIAL PROJECTS$72,425
ALLIANCE COALITION$50,031
MEMBER SUPPORT$29,800
PAYROLL PROCESSING$27,417

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$35,542TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,312,053TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,622,055BOYAmt
EOY$1,342,422EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$7,931BOYAmt
EOY$1,998EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$25,364BOYAmt
EOY$36,330EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,079,406LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,010,763LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$77,858BOYAmt
EOY$68,643EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,341,531BOYAmt
EOY$2,536,689EOYAmt

Other Assets Total OtherAssetsTotalGrp

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

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,087,450BOYAmt
EOY$3,998,793EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$693,717BOYAmt
EOY$461,208EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$390,870BOYAmt
EOY$61,140EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$101,473BOYAmt
EOY$137,086EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,186,060BOYAmt
EOY$659,434EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,901,390BOYAmt
EOY$3,339,359EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,901,390BOYAmt
EOY$3,339,359EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,087,450BOYAmt
EOY$3,998,793EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$318,532ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$119,437NetUnrlzdGainsLossesInvstAmt
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$23,208DepreciationAmt
Book Value$368BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$106,479OtherCostOrOtherBasisAmt
Depreciation$92,315DepreciationAmt
Book Value$14,164BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$949,351OtherCostOrOtherBasisAmt
Depreciation$895,240DepreciationAmt
Book Value$54,111BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$68,643TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DUES TO MEMBER BOARDS$107,077
DEFERRED RENT$30,009
FieldValueIRS element (for citing)
Total Liability$137,086TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,729,913TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$119,437NetUnrealizedGainsInvstAmt
Revenue Not Reported$119,437RevenueNotReportedAmt
Revenue Subtotal$3,610,476RevenueSubtotalAmt
Investment Expenses Not Incld$20,109InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$20,109RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,630,585TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,291,944TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,291,944ExpensesSubtotalAmt
Investment Expenses Not Incld2$20,109InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$20,109ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,312,053TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationFOR THE YEARS ENDED SEPTEMBER 30, 2020 AND 2019, 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)
Independent ConsultantYes (X)IndependentConsultantInd
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
VERONICA MEADOWS
SENIOR DIRECTOR OF STRATEGY$131,016$0$13,500$0$0$0$8,856$0$8,647$0$162,019$0$0$0
JOEL ALBIZO
FORMER CEO (THROUGH 03/19)$104,519$0$0$0$0$0$5,086$0$1,584$0$111,189$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. DURING THE YEAR, THE ORGANIZATION HIRED A NEW CEO. THE CONTRACT WAS NEGOTIATED AND ACCEPTED BY THE BOARD DURING THE SEPTEMBER 2020 BOARD MEETING.
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 11GCONTRACTED LABOR 46,804. RESEARCH & DEV'L STRATEGY 43,634. HR CONSULTANT 7,223. EXAMINATION SERVICES 453,571. CONSULTING 33,275.

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