2017-08-22T16:45:15-05:00 2016-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2016-01-01 522360463 CIA OFFICERS MEMORIAL FOUNDATION CIAO 7033462723 2251 CORPORATE PARK DRIVE NO 3RD FL HERNDON VA 20171 GERALD KOMISAR PRESIDENT 7033462723 2017-08-22 1 SUBRINA WOOD CPA P00365899 2023319880 38.100.43.98 2017-08-22 17:45:02 ED P 8F72E301A453F475DDB880747CCED7D2AF7D6D45 0B21F9EC6DA69D5779FB3A0F53E2CCC93ABC7A94 2016 2021-01-29 14:40:06Z GERALD KOMISAR 2251 CORPORATE PARK DRIVE NO 3RD FL HERNDON VA 20171 5931943 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 6 40 385344 0 1465620 2680916 0 0 1078920 -85500 0 0 2544540 2595416 759834 909195 0 0 239273 258441 0 0 7093 209793 203040 1208900 1370676 1335640 1224740 16333888 18143738 24454 34768 16309434 18108970 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 1195105 909195 TO PROVIDE EDUCATIONAL AND OTHER FINANCIAL ASSISTANCE TO THE FAMILIES OF CIA OFFICERS WHO LOST THEIR LIVES WHILE ON ACTIVE DUTY WITH THE CIA. 1195105 1 1 0 0 0 0 0 0 0 1 1 1 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 1 0 0 0 0 0 0 0 0 1 2 0 1 6 0 0 0 0 0 0 0 0 0 X 13 13 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DE VA X X X MARGARET E MULDERRY CFO 7033462723 2251 CORPORATE PARK DRIVE 3RD FL HERNDON VA 20171 JOHN E MCLAUGHLIN CHAIRMAN 2.00 X 0 0 0 JOANNE ISHAM SECRETARY 2.00 X 0 0 0 GILMAN LOUIE DIRECTOR 2.00 X 0 0 0 DAVID W CAREY TREASURER 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 GERALD KOMISAR PRESIDENT 40.00 X X 146493 0 0 JEFFREY L SMITH ESQ GENERAL COUNSEL 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 146493 0 0 1 0 0 0 0 29816 1815936 835164 3510 2680916 385344 385344 2357504 2828348 -470844 -470844 -470844 508179 1815936 508179 0 2595416 -470844 385344 0 909195 909195 65187 29299 29299 6589 175920 102122 73798 17334 9475 7355 504 141948 137626 4322 19004 -3552 22556 -490 652 -1142 6863 6863 10594 10288 306 79 79 3629 3629 2164 2164 LICENSE & FEES 14249 14249 BAD DEBT EXPENSE 5000 5000 1370676 1195105 168478 7093 276249 1080032 306592 359272 58786 85927 9413 7168 12040 8302 6250 3738 15676598 16607601 16333888 18143738 22894 23378 1560 11390 24454 34768 X 16037494 17653860 271940 455110 16309434 18108970 16333888 18143738 1224740 574796 0 X 0 1 X 1 0 X 2782525 3098220 2747018 1465620 3391452 13484835 2782525 3098220 2747018 1465620 3391452 13484835 484310 13000525 295465 308965 515623 402001 385344 1907398 15392233 1138923 0.84460 0.84360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13295063 975982 537071 -141829 14666287 12920093 736758 -216396 -145392 13295063 10879065 1165340 1029752 -154064 12920093 6419844 3151947 1440684 -133410 10879065 1385392 4832750 232180 -30478 6419844 0 0 12040 8302 3738 3738 PARTNERSHIP INVESTMENT IN-Q-TEL 457028 F UBS MAIN ACCOUNT INVESTMENT 1484286 F UBS ENDOWMENT ACCOUNT 14666287 F 16607601 X 3880748 574796 202357 508179 1285332 2595416 0 2595416 2081212 202357 508179 710536 1370676 0 1370676 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, 2016 AND 2015, 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, 2016, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2013 THROUGH 2015 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE FOUNDATION FILES RETURNS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 508,179. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 508,179. ANNUAL DINNER 1198180 1007032 191148 162 177075 748 13163 MEDIA/COMMUNICATIONS 247851 244471 3380 3380 3 878084 564433 313651 6062 85857 236 28 221468 2324115 1815936 508179 6224 262932 236 776 238011 508179 0 0 SCHOLARSHIPS 50 827857 FMV FAMILY SUPPORT BENEFIT 18 75000 FMV COUNSELING 3 1338 FMV LINE OF DUTY FUND - TX OFFICERS 1 5000 FMV X 0 0 X X X 0 0 0 0 0 0 0 0 0 PART I, LINE 1A A 2015 BONUS AND GROSS-UP WAS PAID TO THE PRESIDENT IN THE FIRST QUARTER OF 2016. PART I, LINE 1B A WRITTEN POLICY IS NOT IN PLACE FOR 2016, BUT THE ABOVE EXPENSES ARE NOT ALLOWED OR REIMBURSABLE, WITH THE EXCEPTION OF THE 'GROSS-UP' BONUS APPROVED BY THE BOARD OF DIRECTORS. X 1000 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 A, LINE 4 THE FOUNDATION UPDATED ITS BYLAWS IN JANUARY 2016 TO REFLECT ITS UPDATED MISSION AND TO ESTABLISH LIMITS TO DIRECTOR TENURE. THE LIMITS ON DIRECTOR TENURE ARE DESCRIBED IN DETAIL IN THE ADDENDUM TO THE UPDATED BYLAWS. 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'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON REQUEST DURING REGULAR BUSINESS HOURS.