2015-08-14T15:55:31-05:00 2014-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2014-01-01 522360463 CIA OFFICERS MEMORIAL FOUNDATION CIAO 7033462723 2251 CORPORATE PARK DRIVE NO 3RD FL HERNDON VA 20171 GERALD KOMISAR PRESIDENT 7033462723 2015-08-14 1 JOANN WOODSON CPA P01293745 2023319880 2014 2016-03-07 17:11:31Z GERALD KOMISAR 2251 CORPORATE PARK DRIVE NO 3RD FL HERNDON VA 20171 6905919 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 14 7 40 0 0 3098220 2747018 0 0 811298 1114530 2962 0 3912480 3861548 602214 678033 0 0 394581 385964 0 0 175224 221191 224432 1217986 1288429 2694494 2573119 13602335 16143499 34005 37046 13568330 16106453 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 946349 678033 TO PROVIDE EDUCATIONAL AND OTHER FINANCIAL ASSISTANCE TO THE FAMILIES OF CIA OFFICERS WHO LOST THEIR LIVES WHILE ON ACTIVE DUTY WITH THE CIA. 946349 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 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 1 7 1 0 0 0 0 0 1 1 0 0 0 0 0 X 15 14 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 1 0 DE VA X X X MARGARET E MULDERRY CFO 7036385378 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 GENERAL MICHAEL V HAYDEN USAF DIRECTOR (THRU NOV 2014) 2.00 X 0 0 0 JACK DEVINE DIRECTOR (THRU NOV 2014) 2.00 X 0 0 0 DAVID W CAREY DIRECTOR 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 TREASURER 2.00 X 0 0 0 GERALD KOMISAR PRESIDENT 40.00 X X 146860 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 146860 0 0 1 0 0 0 0 21900 1333694 1391424 51430 2747018 515623 515623 3449823 2850916 598907 598907 598907 193455 1333694 193455 0 3861548 0 0 1114530 678033 678033 146860 29372 29372 88116 213180 70710 67775 74695 25924 7196 6986 11742 12100 12100 150452 150452 16721 16721 20695 810 19214 671 5116 5116 9799 9626 173 151 151 354 354 1823 1823 LICENSE & FEES 4938 4938 MISCELLANEOUS 2093 2093 OUTSIDE SERVICES PROGRA 150 150 BAD DEBT EXPENSE 40 40 1288429 946349 166856 175224 319727 553158 355000 595500 53678 73082 22040 5239 10452 2714 36 7738 12851854 14908782 13602335 16143499 34005 37046 34005 37046 X 13167830 15240453 400500 866000 13568330 16106453 13602335 16143499 2573119 -34996 0 X X 0 1 X 1 0 X 4863978 1895555 2782525 3098220 2747018 15387296 4863978 1895555 2782525 3098220 2747018 15387296 1105853 14281443 231818 288264 295465 308965 515623 1640135 17027431 987084 0.83870 0.84130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10452 2714 7738 7738 PARTNERSHIP INVESTMENT IN-Q-TEL 422671 F UBS MAIN ACCOUNT INVESTMENT 1566018 F UBS ENDOWMENT ACCOUNT 12920093 F 14908782 X 4159598 -34996 139591 193455 298050 3861548 0 3861548 1621475 139591 193455 333046 1288429 0 1288429 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, 2014 AND 2013, 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, 2014, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2011 THROUGH 2013 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 193,455. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 193,455. ANNUAL DINNER 1217290 1030146 187144 0 153 171914 48 200 14828 COMMUNITIES GOT TALENT 137923 137364 559 0 0 0 0 0 559 4 171936 166184 5752 0 0 0 0 0 5753 1527149 1333694 193455 153 171914 48 200 21140 193455 0 0 SCHOLARSHIPS 39 636129 GENERAL SUPPORT GRANT 7 40000 GENERAL SUPPORT X 0 0 X X X 0 0 0 0 0 0 0 0 0 PART I, LINE 1A A 2013 BONUS AND GROSS-UP WAS PAID TO THE PRESIDENT IN THE FIRST QUARTER OF 2014. A 2014 BONUS WAS AWARDED TO THE PRESIDENT AND ACCRUED FOR IN 2014. THE PAYMENT AND TAX GROSS-UP WAS PROCESSED IN 2015. PART I, LINE 1B A WRITTEN POLICY IS NOT IN PLACE FOR 2014, 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 51430 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 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 15B 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. IN 2014 THE CHAIRPERSON OF THE COMMITTEE WAS ALSO THE TREASURER OF THE ORGANIZATION.