2020-08-21T10:17:17-05:00 2019-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2019-01-01 522360463 CIA OFFICERS MEMORIAL FOUNDATION CIAO 7036385378 2251 CORPORATE PARK DRIVE NO 3RD HERNDON VA 20171 GERALD KOMISAR PRESIDENT 7036385378 2020-08-21 1 SUBRINA WOOD CPA P00365899 2023319880 38.100.43.98 2020-08-21 11:15:30 ED P 2A1264631413402ED07D1720FD2C9A4C172C9560 FD6C2F2BFF124F2745673C6C1D4AE29ADB4D614A 2019 2020-11-19 02:30:22Z GERALD KOMISAR 2251 CORPORATE PARK DRIVE NO 3RD FL HERNDON VA 20171 11930926 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. 13 13 7 45 0 0 3381570 4656095 0 0 1107500 603564 0 0 4489070 5259659 1014120 1284891 0 0 432362 462972 0 0 148173 211541 158617 1658023 1906480 2831047 3353179 20861134 27217441 57448 14172 20803686 27203269 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. 0 0 1579636 1284891 TO PROVIDE EDUCATIONAL AND OTHER FINANCIAL ASSISTANCE TO THE FAMILIES OF CIA OFFICERS WHO LOST THEIR LIVES WHILE ON ACTIVE DUTY WITH THE CIA. 1579636 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 10 0 1 7 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DE VA X 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 JOANNE ISHAM SECRETARY (THROUGH SEPTEMBER 2019) 2.00 X X 0 0 0 MARK CHADASON DIRECTOR 2.00 X 0 0 0 ROSS P CHARKATZ DIRECTOR 2.00 X 0 0 0 MARY-MARGARET GRAHAM DIRECTOR 2.00 X 0 0 0 ROBERT GRENIER DIRECTOR 2.00 X 0 0 0 WILLIAM HARLOW DIRECTOR 2.00 X 0 0 0 THOMAS HIGGINS DIRECTOR (THROUGH JUNE 2019) 2.00 X 0 0 0 JOSHUA LOBEL DIRECTOR 2.00 X 0 0 0 KENT LUCKEN DIRECTOR 2.00 X 0 0 0 STEPHANIE O'SULLIVAN DIRECTOR 2.00 X 0 0 0 STEPHEN PRESTON DIRECTOR 2.00 X 0 0 0 MICHAEL SULICK DIRECTOR 2.00 X 0 0 0 SCOTT D WHITE DIRECTOR 2.00 X 0 0 0 GERALD KOMISAR PRESIDENT/OFFICER 40.00 X 210000 0 171 MARGARET MULDERRY CFO (THROUGH AUGUST 2019) 23.00 X 52338 0 25 JEANNINE VAZQUEZ CFO (SEPTEMBER 2019 - PRESENT) 25.00 X 52544 0 37 314882 0 233 1 0 1 0 0 37896 3155559 1462640 25991 4656095 665819 665819 6072050 6134305 -62255 -62255 -62255 536962 3155559 536962 0 5259659 0 0 603564 1284891 1284891 290115 85516 105003 99596 144147 110600 2779 30768 234 143 37 54 28476 12862 7067 8547 82946 81025 1921 32831 31330 1501 21270 3060 11551 6659 7262 7262 394 64 266 64 40 40 1162 523 290 349 2115 952 528 635 OTHER 10597 10597 1906480 1579636 178671 148173 3228238 3972615 188565 325273 50900 81474 56440 17685 8401 3873 1023 4528 16865190 22288299 470778 527567 20861134 27217441 34608 6956 22840 7216 57448 14172 X 20443526 26979485 360160 223784 20803686 27203269 20861134 27217441 3353179 3046404 0 X X 0 1 X 1 0 X 1465620 3391452 1979698 3381570 4676393 14894733 1465620 3391452 1979698 3381570 4676393 14894733 3331538 11563195 402001 385344 430486 639916 665819 2523566 17418299 1863716 0.66390 0.71640 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17039676 2000000 3468417 82626 22425467 17983330 600740 -1413433 130961 17039676 14666287 1528923 1932156 144036 17983330 13295063 975982 537071 141829 14666287 12920093 736758 -216396 145392 13295063 1.00000 0 0 8401 3873 4528 4528 X 8991326 3046404 148301 3194705 5796621 -536962 -536962 5259659 2591743 148301 536962 685263 1906480 0 1906480 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, 2019 AND 2018, 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, 2019, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2016 THROUGH 2018 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 -536,962. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES REPORTED ON PART VIII 536,962. ANNUAL DINNER 1037598 800931 236667 2869 204448 0 917 28433 LOS ANGELES REGIONAL EVENT 1687719 1411278 276441 264 184868 24 264 91021 6 967204 943350 23854 2258 14310 52 61 7173 3692521 3155559 536962 5391 403626 76 1242 126627 536962 0 1 SCHOLARSHIPS 82 1165624 FAMILY SUPPORT BENEFIT 27 56000 DAYCARE PROGRAM 4 46299 COUNSELING 3 14620 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. SCHOLARSHIP, DAYCARE AND COUNSELING 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 X X X 0 0 0 0 0 0 0 1 0 GERALD KOMISAR PRESIDENT/OFFICER 185000 0 25000 0 0 0 0 0 171 0 210171 0 0 0 PART I, LINE 1A A 2018 BONUS WAS PAID TO THE PRESIDENT IN THE SECOND QUARTER OF 2019. THE BONUS HAS HISTORICALLY BEEN GROSSED UP BUT WAS NOT IN THIS CASE. PART I, LINE 1B A WRITTEN POLICY IS NOT IN PLACE FOR 2019, BUT THE ABOVE EXPENSES ARE NOT ALLOWED OR REIMBURSABLE, WITH THE EXCEPTION OF THE 'GROSS-UP' BONUS WHEN APPROVED BY THE BOARD OF DIRECTORS. PART I, LINE 7 A 2018 BONUS WAS PAID TO THE PRESIDENT IN 2019. X 2 24841 MARKET VALUE X MATERIALS FOR HELMS DINNER TABLE SIGNS 1 1150 RECEIPTS FROM PURCHA 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 TWO MEMBERS OF THE BOARD OF DIRECTORS, SCOTT D. WHITE AND ROSS P. CHARKATZ, ARE FAMILY RELATED. 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 CFO AND BOARD MEMBERS REVIEWED COMPARABLE NON-PROFIT EXECUTIVE COMPENSATION PRIOR TO DECISION TO OFFER PRESIDENT A RAISE. 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 AS OF NOVEMBER 2019 THE MOST CURRENT AUDITED FINANCIAL STATEMENTS ON ITS WEBSITE. ALL OTHER GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. PART XII, LINE 2C EXPLANATION THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.