2016-08-26T07:42:38-05:00 2015-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2015-01-01 522360463 CIA OFFICERS MEMORIAL FOUNDATION CIAO 7033462723 2251 CORPORATE PARK DRIVE NO 3RD FL HERNDON VA 20171 GERALD KOMISAR PRESIDENT 7033462723 2016-08-26 1 JOANN WOODSON CPA P01293745 2023319880 2015 2016-12-15 16:53:06Z GERALD KOMISAR 2251 CORPORATE PARK DRIVE NO 3RD FL HERNDON VA 20171 6179035 0 X HTTP://WWW.CIAMEMORIALFOUNDATION.ORG/ X 2001 DE TO PROVIDE EDUCATIONAL AND OTHER FINANCIAL ASSISTANCE TO THE FAMILIES OF CIA OFFICERS WHO LOST THEIR LIVES WHILE ON ACTIVE DUTY WITH THE CIA. 15 15 6 40 0 0 2747018 1465620 0 0 1114530 1078920 0 0 3861548 2544540 678033 759834 0 0 385964 239273 0 0 2007 224432 209793 1288429 1208900 2573119 1335640 16143499 16333888 37046 24454 16106453 16309434 X THE CORE MISSION OF THE CIA OFFICERS MEMORIAL FOUNDATION IS 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. 0 0 1046513 759834 TO PROVIDE EDUCATIONAL AND OTHER FINANCIAL ASSISTANCE TO THE FAMILIES OF CIA OFFICERS WHO LOST THEIR LIVES WHILE ON ACTIVE DUTY WITH THE CIA. 1046513 1 1 0 0 0 0 0 0 0 0 1 1 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 1 0 1 6 0 0 0 0 0 0 1 1 0 0 0 0 X 15 15 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 156780 0 0 JEFFREY L SMITH ESQ GENERAL COUNSEL 2.00 X 0 0 0 ROSS P CHARKATZ DIRECTOR (EFF. DEC 2014) 2.00 X 0 0 0 MICHAEL MORELL DIRECTOR (EFF. DEC 2014) 2.00 X 0 0 0 156780 0 0 1 0 1 0 0 36417 1042311 386892 26795 1465620 402001 402001 3923312 3246393 676919 676919 676919 388102 1042311 388102 0 2544540 0 0 1078920 759834 759834 62712 31356 31356 160828 89842 70986 15733 8533 7200 12350 12350 148565 147625 940 11604 810 10794 6911 604 6307 5257 5257 10096 7909 180 2007 3288 3288 1961 1961 LICENSE & FEES 9693 9693 PRINTING 68 68 1208900 1046513 160380 2007 553158 276249 595500 306592 73082 58786 5239 9413 12252 6002 7738 6250 14908782 15676598 16143499 16333888 37046 22894 1560 37046 24454 X 15240453 16037494 866000 271940 16106453 16309434 16143499 16333888 1335640 -1132659 0 X X 0 1 X 1 0 X 1895555 2782525 3098220 2747018 1465620 11988938 1895555 2782525 3098220 2747018 1465620 11988938 348030 11640908 288264 295465 308965 515623 402001 1810318 13799256 1277940 0.84360 0.83870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12252 6002 6250 6250 PARTNERSHIP INVESTMENT IN-Q-TEL 542551 F UBS MAIN ACCOUNT INVESTMENT 1838984 F UBS ENDOWMENT ACCOUNT 12430410 F UBS ENDOWMENT CASH/BOND ACCOUNT 864653 F 15676598 X 1993248 -1132659 193265 388102 -551292 2544540 0 2544540 1790267 193265 388102 581367 1208900 0 1208900 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, 2015 AND 2014, 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, 2015, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2012 THROUGH 2014 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 388,102. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 388,102. ANNUAL DINNER 1061125 700384 360741 0 145 200192 205 300 159899 MEDIA/COMMUNICATIONS 186403 184053 2350 2350 3 182885 157874 25011 3229 17357 4425 1430413 1042311 388102 3374 217549 205 300 166674 388102 0 0 SCHOLARSHIPS 44 634007 FMV GENERAL SUPPORT FAMILY SUPPORT BENEFIT 19 123000 FMV GENERAL SUPPORT COUNSELING 2 850 FMV X 0 0 X X X 0 0 0 0 0 0 0 0 0 GERALD KOMISAR PRESIDENT 130000 0 26780 0 0 0 0 0 0 0 156780 0 0 0 PART I, LINE 1A A 2014 BONUS AND GROSS-UP WAS PAID TO THE PRESIDENT IN THE FIRST QUARTER OF 2015. PART I, LINE 1B A WRITTEN POLICY IS NOT IN PLACE FOR 2015, 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 26795 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 BYLAWS WERE AMENDED DEC 2015 - IN SUMMARY, EXPANDING THE MISSION AND LIMITING THE TERMS OF BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS DISTRUBTED ,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. FORM 990, PART XII, LINE 2C: THE FINANCE AND AUDIT COMMITTEE, ASSISTED BY THE CHIEF FINANCIAL OFFICER, HAS THE RESPONSIBILITY.