2019-10-24T15:45:38-05:00 2018-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2018-01-01 522360463 CIA OFFICERS MEMORIAL FOUNDATION CIAO 7036385378 2251 CORPORATE PARK DRIVE NO 3RD FL HERNDON VA 20171 GERALD KOMISAR PRESIDENT 7036385378 2019-10-07 1 SUBRINA WOOD CPA P00365899 2023319880 38.100.43.98 2019-10-24 16:45:21 ED P 099BB351ED5C43DB8E4A0DD96B056B1430213725 C51C299B32E41F9A0D8E097B775B67623CAAAFCA 2018 2020-01-14 16:20:31Z GERALD KOMISAR 2251 CORPORATE PARK DRIVE NO 3RD FL HERNDON VA 20171 25987365 0 X HTTP://WWW.CIAMEMORIALFOUNDATION.ORG/ X 2001 DE TO PROVIDE UNDERGRADUATE AND GRADUATE DEGREE SCHOLARSHIPS AND ASSOCIATED FUNDING FOR ELIGIBLE DEPENDENTS OF CIA OFFICERS WHO DIE WHILE ON ACTIVE DUTY STATUS. THE FOUNDATION ALSO COVERS COUNSELING SERVICES FOR THE STUDENTS, AND PROVIDES EMERGENCY CASH PAYMENTS TO THE FAMILIES UPON THE DEATH OF AN EMPLOYEE TO HELP DEFRAY IMMEDIATE EXPENSES, SUCH AS FUNERAL COSTS, TRAVEL AND LODGING, ETC. IN ADDITION, THE FOUNDATION PROVIDES DIRECT SUPPORT AS NEED TO OFFICERS WOUNDED WHILE ON ASSIGNMENT IN DESIGNATED WAR ZONES, AND OFFERS SCHOLARSHIP ASSISTANCE TO THEIR DEPENDENTS AS WELL. 13 13 7 30 0 0 1979698 3381570 0 0 773124 1107500 0 0 2752822 4489070 927700 1014120 0 0 391227 432362 0 0 134453 217309 211541 1536236 1658023 1216586 2831047 20479916 20861134 37764 57448 20442152 20803686 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 1350481 1014120 TO PROVIDE EDUCATIONAL AND OTHER FINANCIAL ASSISTANCE TO THE FAMILIES OF CIA OFFICERS WHO LOST THEIR LIVES WHILE ON ACTIVE DUTY WITH THE CIA. 1350481 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 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 JOHN E MCLAUGHLIN CHAIRMAN 2.00 X X 0 0 0 JOANNE ISHAM SECRETARY 2.00 X X 0 0 0 DAVID W CAREY TREASURER/VICE CHAIR 2.00 X X 0 0 0 GILMAN LOUIE DIRECTOR (THROUGH OCT 2018) 2.00 X 0 0 0 WILLIAM HARLOW DIRECTOR 2.00 X 0 0 0 MARK CHADASON 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 THOMAS HIGGINS 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 ROSS P CHARKATZ DIRECTOR 2.00 X 0 0 0 KENT LUCKEN DIRECTOR 2.00 X 0 0 0 GERALD KOMISAR PRESIDENT 40.00 X 148969 0 0 MARGARET MULDERRY CFO 23.00 X 67600 0 0 216569 0 0 1 0 0 0 0 17483 1660833 1703254 500 3381570 639916 639916 21737304 21269720 467584 467584 467584 228575 1660833 228575 0 4489070 0 0 1107500 1014120 1014120 216570 71731 85251 59588 185947 115817 11695 58435 29845 13875 7225 8745 131510 117512 13998 27775 26810 965 17504 3075 7735 6694 5769 5769 14609 14351 232 26 888 888 2181 2181 LICENSE & FEES 11305 11305 1658023 1350481 173089 134453 622257 3228238 314617 188565 88882 50900 3227 56440 3734 2711 1911 1023 16865190 19449022 470778 20479916 20861134 26320 34608 11444 22840 37764 57448 X 20171596 20443526 270556 360160 20442152 20803686 20479916 20861134 2831047 -2469513 0 X X 0 1 X 1 0 X 2747018 1465620 2473126 1979698 3381570 12047032 2747018 1465620 2473126 1979698 3381570 12047032 1795883 10251149 515623 402001 385344 430486 639916 2373370 14420402 1540507 0.71090 0.81680 X 117983330 600740 -1413433 -130961 17039676 14666287 1528923 1932156 -144036 17983330 13295063 975982 537071 -141829 14666287 12920093 736758 -216396 -145392 13295063 10879065 1165340 1029752 -154064 12920093 1.00000 0 0 3734 2711 1023 1023 X 2386549 -2469513 138417 -2331096 4717645 -228575 -228575 4489070 2025015 138417 228575 366992 1658023 0 1658023 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, 2018 AND 2017, 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, 2018, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2015 THROUGH 2017 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 -228,575. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES REPORTED ON PART VIII 228,575. ANNUAL DINNER 1035157 811311 223846 162 204806 168 646 18064 END OF YEAR LETTER CAMPAIGN 239845 236753 3092 3092 6 614406 612769 1637 301 1336 1889408 1660833 228575 463 204806 168 646 22492 228575 0 0 SCHOLARSHIPS 60 975318 FAMILY SUPPORT BENEFIT 14 34000 GED TEST COST 1 149 X 0 0 X X X X 0 0 0 0 0 0 0 1 0 PART I, LINE 1A A 2017 BONUS AND GROSS-UP WAS PAID TO THE PRESIDENT IN 2018. PART I, LINE 1B A WRITTEN POLICY IS NOT IN PLACE FOR 2018, BUT THE ABOVE EXPENSES ARE NOT ALLOWED OR REIMBURSABLE, WITH THE EXCEPTION OF THE 'GROSS-UP' BONUS APPROVED BY THE BOARD OF DIRECTORS. PART I, LINE 7 A 2017 BONUS AND GROSS-UP WAS PAID TO THE PRESIDENT IN 2018. 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 QUARTERLY BOARD MEETINGS. 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. APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 18 UPON REQUEST ONLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES AVAILABLE THE PRIVACY POLICY, ANNUAL 990S, AND AS OF MAY 2017 THE MOST CURRENT AUDITED FINANCIAL STATEMENTS ON IT'S WEBSITE. ALL OTHER GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.