2024-11-08T07:13:24-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 915 HIGHLAND POINTE DR SUITE 300 ROSEVILLE CA 95678 990 2023-01-01 941537757 INSTITUTE FOR LOCAL GOVERNMENT INST 9166588208 1400 K STREET SUITE 205 SACRAMENTO CA 95814 LYDIA ROMERO SECRETARY 9166588208 2024-11-06 1 1 DYLAN VALENTINE P01934033 9167847800 2024-11-06 2023 2024-10-15 13:58:12Z ERICA MANUEL 1400 K STREET SUITE 205 SACRAMENTO CA 95814 3484389 0 X WWW.CA-ILG.ORG X 1955 CA PROMOTING GOOD GOVERNMENT AT THE LOCAL LEVEL. 20 20 0 22 0 0 626562 2505777 937502 957654 7020 20958 3790 0 1574874 3484389 0 0 0 0 236382 1217692 0 0 0 1546557 488066 1782939 1705758 -208065 1778631 1693340 3510900 141756 154710 1551584 3356190 X THE INSTITUTE FOR LOCAL GOVERNMENT (ILG) IS COMMITTED TO EMPOWERING AND EDUCATING PUBLIC SERVANTS BY DELIVERING REAL-WORLD EXPERTISE THAT HELPS THEM NAVIGATE COMPLEX ISSUES, INCREASES THEIR CAPACITY AND BUILDS TRUST IN THEIR COMMUNITIES. TOGETHER, WE WORK WITH LOCAL AGENCY STAFF AND ELECTED OFFICIALS TO BUILD A STRONG FOUNDATION OF GOOD GOVERNMENT AT THE LOCAL LEVEL. OUR WORK IS GUIDED BY OUR CORE VALUES OF COLLABORATION, SERVICE, COMMITMENT, EQUITY, INCLUSION, AND TRUST. 0 0 414114 0 510282 SUSTAINABILITY: ILG'S SUSTAINABLE AND RESILIENT COMMUNITIES PILLAR PROVIDES CAPACITY BUILDING SERVICES, TECHNICAL SUPPORT, PARTNERSHIP DEVELOPMENT, AND EDUCATIONAL RESOURCES TO HELP CITIES, COUNTIES, AND SPECIAL DISTRICTS MAKE MORE INFORMED POLICIES, PLANS, AND DECISIONS AROUND CLIMATE PLANNING, LAND USE, HOUSING, INFRASTRUCTURE, AND ENGAGEMENT THAT RESULTS IN MORE EQUITABLE, SUSTAINABLE, AND RESILIENT COMMUNITIES. ILG'S FLAGSHIP BEACON PROGRAM PROVIDES A FRAMEWORK FOR LOCAL GOVERNMENTS TO SHARE PRACTICES THAT CREATE HEALTHIER, MORE EFFICIENT, AND VIBRANT COMMUNITIES. ILG ALSO PROVIDES YEAR-ROUND RESOURCES AND SUPPORT TO ASSIST LOCAL GOVERNMENT PARTICIPANTS IN THEIR JOURNEY, INCLUDING TECHNICAL ASSISTANCE, AWARD RECOGNITION, PEER-TO-PEER NETWORKING, AND EDUCATIONAL EVENTS AS WELL AS CLIMATE LEADERSHIP OPPORTUNITIES. 186953 0 319122 PUBLIC ENGAGEMENT: INCLUSIVE PUBLIC ENGAGEMENT IS A CORNERSTONE OF ILG'S WORK AND EXPERTISE. ILG USES A TAILORED, RESPONSIVE, AND CUSTOMIZED APPROACH TO HELP CITIES, COUNTIES, AND SPECIAL DISTRICTS PLAN, EXECUTE, AND EVALUATE AUTHENTIC PUBLIC ENGAGEMENT EFFORTS. ILG HELPS LOCAL AGENCIES ENGAGE WITH DIVERSE, UNDER-REPRESENTED, OR DISENGAGED POPULATIONS, WHILE ALSO HELPING REACH OUT TO AND PARTNER WITH COMMUNITY-BASED ORGANIZATIONS TO INFORM, DESIGN, AND IMPLEMENT, CUSTOMIZED PUBLIC ENGAGEMENT PROCESSES THAT TACKLE A WIDE RANGE OF PRESSING LOCAL ISSUES. THIS IMPORTANT WORK HELPS BUILD THE CAPACITY OF CALIFORNIA LOCAL GOVERNMENTS TO ADVANCE EQUITY AND PUBLIC ENGAGEMENT IN THEIR COMMUNITIES THROUGH PEER LEARNING AND COLLABORATION, TRAINING, COACHING, TECHNICAL ASSISTANCE, AND FACILITATION. ILG'S PUBLIC ENGAGEMENT SERVICES INCLUDE WORKSHOPS, CUSTOMIZED PUBLIC ENGAGEMENT TRAININGS, STRATEGIC PLANNING, AND CONSULTATION, MEETING AND COMMITTEE FACILITATION AND CONVENINGS AND STAKEHOLDER ENGAGEMENT. 96118 0 128250 LEADERSHIP AND GOVERNANCE: ILG'S LEADERSHIP AND GOVERNANCE PILLAR HELPS LOCAL GOVERNMENT LEADERS BUILD A FOUNDATION OF TRUST, ACCOUNTABILITY, RESPONSIVENESS, AND TRANSPARENCY. THIS IMPORTANT WORK INCREASES PUBLIC CONFIDENCE AND TRUST IN THE LOCAL DECISION-MAKING PROCESS BY HELPING LOCAL OFFICIALS UNDERSTAND PUBLIC SERVICE ETHICS PRINCIPLES AND LAWS, AS WELL AS THE TOOLS AVAILABLE TO HELP PROMOTE EFFECTIVE GOVERNANCE. ILG HELPS DEVELOP LEADERSHIP SKILLS THAT ALLOW CIVIL SERVANTS TO OPERATE WITH CIVILITY AND DECORUM AND INCREASE PUBLIC TRUST. ILG PROVIDES A WIDE RANGE OF VIRTUAL AND IN-PERSON TRAININGS, FACILITATED DISCUSSIONS AND WORKSHOPS ON TOPICS RANGING FROM: EFFECTIVE LEADERSHIP AND CULTURE; CIVILITY AND BRIDGING DIVIDES; EFFECTIVE COUNCILS AND BOARDS; PERSONAL AND ORGANIZATIONAL ETHICS (AB 1234); ANTI-HARASSMENT TRAINING (AB 1661); GOOD GOVERNANCE; ROLES AND RESPONSIBILITIES OF ELECTED OFFICIALS VS STAFF. 158945 0 0 WORKFORCE DEVELOPMENT AND CIVICS EDUCATION: ILG'S WORKFORCE AND CIVICS EDUCATION PILLAR DEMYSTIFIES WHAT LOCAL GOVERNMENT IS, WHY IT MATTERS, AND HOW TO EFFECTIVELY SERVE OR LEAD IN CITIES, COUNTIES, AND SPECIAL DISTRICTS, IN ADDITION TO EDUCATING STUDENTS AND THE GENERAL PUBLIC ON THE PURPOSE OF LOCAL GOVERNMENT AND HOW TO GET INVOLVED THROUGH CIVIC ENGAGEMENT AND ROBUST YOUTH WORKFORCE PROGRAMS. ILG ALSO ASSISTS AGENCIES WITH FILLING THE WORKFORCE PIPELINE WITH DIVERSE AND QUALIFIED APPLICANTS. ILG SUPPORTS AGENCY'S WORKFORCE AND CIVIC EDUCATION GOALS THROUGH A WIDE RANGE OF VIRTUAL AND IN-PERSON SERVICES. ILG IS AN INTERMEDIARY FOR REGISTERED APPRENTICESHIPS AND IS BUILDING AN ONLINE RESOURCE HUB THAT INCLUDES A SUITE OF MATERIALS AND RESOURCES. ILG ALSO OFFERS IN-PERSON TRAININGS AND PROJECT SUPPORT ON WORK-BASED LEARNING PROGRAMS THROUGH HIGHER EDUCATION OUTREACH, PARTNERSHIP DEVELOPMENT, AND NEXT GENERATION OUTREACH. 158945 0 0 856130 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X KRISTY BIVENS 9166588208 1400 K STREET SUITE 205 SACRAMENTO CA 95814 ERICA MANUEL EXECUTIVE DIRECTOR 52.00 X 211725 0 42559 MELISSA KUEHNE SENIOR PROGRAM MANAGER 42.00 X 115498 0 18201 ROBERTO TORRES SENIOR PROGRAM MANAGER 42.00 X 102586 0 23432 TERESA ACOSTA CHAIR 0.50 X X 0 0 0 BRETT CHANNING VICE CHAIR 0.50 X X 0 0 0 LYDIA ROMERO SECRETARY 0.50 X X 0 0 0 MICHELE BEAL BAGNERIS DIRECTOR 0.50 X 0 0 0 DON BARTZ LEFT 112023 DIRECTOR 0.50 X 0 0 0 JARON BRANDON DIRECTOR 0.50 X 0 0 0 CAROLYN COLEMAN DIRECTOR 0.50 X 0 0 0 RHONDA DUGGAN DIRECTOR 0.50 X 0 0 0 RUBEN DURAN DIRECTOR 0.50 X 0 0 0 RANDI JOHL DIRECTOR 0.50 X 0 0 0 JAMES KEENE DIRECTOR 0.50 X 0 0 0 PAOLO KESPRADIT DIRECTOR 0.50 X 0 0 0 DALLIN KIMBLE LEFT 62023 DIRECTOR 0.50 X 0 0 0 GRAHAM KNAUS DIRECTOR 0.50 X 0 0 0 JUSTIN LOVELL DIRECTOR 0.50 X 0 0 0 PAT MARTEL DIRECTOR 0.50 X 0 0 0 NEIL MCCORMICK DIRECTOR 0.50 X 0 0 0 JUDITH MITCHELL DIRECTOR 0.50 X 0 0 0 RICHARD MONTGOMERY DIRECTOR 0.50 X 0 0 0 LORENZO RIOS DIRECTOR 0.50 X 0 0 0 NAT ROJANASATHIRA DIRECTOR 0.50 X 0 0 0 HILARY STRAUS DIRECTOR 0.50 X 0 0 0 429809 0 84192 0 0 1 1 0 67198 2438579 2505777 CONTRACT INCOME 541900 765615 765615 PROGRAM FEE/WORKSHOPS 541900 192039 192039 957654 20958 20958 3484389 957654 0 20958 X 254284 106799 147485 963408 506112 457296 69383 1523 67860 226005 205021 20984 7107 1687 5420 21456 1804 19652 11348 12 11336 58818 58818 34006 20368 13638 41649 11048 30601 8848 8848 STAFF TRAINING/DEV 3612 3612 OTHER COSTS 2616 1250 1366 DUES AND SUBSCRIPTIONS 2393 506 1887 MERCHANT FEES 825 825 1705758 856130 849628 0 718034 1471970 5161 5166 319131 1338781 4573 3069 646441 691914 0 0 1693340 3510900 141756 154085 625 141756 154710 X 1269876 1237729 281708 2118461 1551584 3356190 1693340 3510900 X 1778631 4911 21064 X X 0 1 X 1 0 X 2016294 1578244 1504246 626562 2505777 8231123 2016294 1578244 1504246 626562 2505777 8231123 1871756 6359367 26003 24476 23622 7020 20958 102079 60 359 3790 4209 8337411 1895156 0.76280 0.97880 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 135160 21064 1456 154768 164764 -28151 1453 135160 144245 22081 1562 164764 127117 18354 1226 144245 107755 19362 127117 0.00000 0.55440 0.44560 1 0 0 ENDOWMENT FUND 154768 F CAL TRUST INVESTMENT FUND 537146 F 691914 X 3510364 4911 21064 25975 3484389 0 3484389 1705758 0 1705758 0 1705758 PART V, LINE 4: THE INSTITUTE'S ENDOWMENT FUND PURPOSE IS TO GENERATE INTEREST EARNINGS TO PROVIDE ONGOING SUPPORT FOR THE INSTITUTE'S ACTIVITIES. PART X, LINE 2: THE INSTITUTE IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA FRANCHISE TAX BOARD SECTION 23701(D). THE INSTITUTE HAS ADOPTED PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION ASC 740-10, INCOME TAXES. ACCORDINGLY, TAX RELATED ASSETS AND LIABILITIES ARE RECOGNIZED TO THE EXTENT IT IS MORE LIKELY THAN NOT THAT THE REPORTING ENTITYS TAX TREATMENT WOULD BE SUSTAINED IN THE EVENT OF AN EXAMINATION BY THE TAXING AUTHORITIES. AFTER THEY ARE FILED, THE INSTITUTES INCOME TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY THREE YEARS FOR FEDERAL RETURNS AND FOUR YEARS FOR STATE RETURNS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST - SRCF 21,064. 0 0 0 0 0 0 0 0 0 ERICA MANUEL EXECUTIVE DIRECTOR 211725 0 0 0 0 0 34633 0 7926 0 254284 0 0 0 MELISSA KUEHNE SENIOR PROGRAM MANAGER 113998 0 1500 0 0 0 8591 0 9610 0 133699 0 0 0 ROBERTO TORRES SENIOR PROGRAM MANAGER 102586 0 0 0 0 0 16768 0 6664 0 126018 0 0 0 PART I, LINE 1A THE INSTITUTE REIMBURSES BOARD MEMBER AND EMPLOYEE EXPENSES WHEN THOSE EXPENSES ARE NECESSARY, BUDGETED ARE PROPERLY DOCUMENTED. THE INDIVIDUAL INCURRING THE EXPENSE MUST PROVIDE DOCUMENTATION REGARDING THE NATURE AND PURPOSE OF THE EXPENSE AS WELL AS THE AMOUNT INCURRED. SCHEDULE J, PART II: ERICA MANUEL, MELISSA KUEHNE, AND ROBERTO TORRES RECEIVE COMPENSATION FROM AN UNRELATED ORGANIZATION, LEAGUE OF CALIFORNIA CITIES. FORM 990, PART VI, SECTION A, LINE 1A STANDING COMMITTEES: THE STANDING COMMITTEES OF THE BOARD ARE AS FOLLOWS: 1. EXECUTIVE COMMITTEE 2. ADVANCEMENT COMMITTEE 3. FINANCE COMMITTEE 4. GOVERNANCE COMMITTEE 5. MARKETING & COMMUNICATIONS COMMITTEE THE BOARD MAY, BY WRITTEN POLICY, DELEGATE TO SUCH COMMITTEES ANY OF THE AUTHORITY OF THE BOARD EXCEPT THE EXPENDITURE OF INSTITUTE FUNDS OR THE TAKING OF ANY FINAL ACTION ON ANY MATTER THAT, UNDER THE CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION LAW, ALSO REQUIRES APPROVAL OF MEMBERS OR OF A MAJORITY OF ALL MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM PREPARES THE FORM 990. THE DRAFT IS CIRCULATED VIA EMAIL TO ALL MEMBERS OF THE BOARD FOR REVIEW PRIOR TO FILING. THE FINAL RETURN IS CIRCULATED AT THE NEXT BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C THE INSTITUTE ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY ANNUALLY BY ADMINISTERING A CONFLICT OF INTEREST QUESTIONNAIRE. ALL BOARD MEMBERS MUST ANNUALLY REVIEW AND COMPLETE THE CONFLICT OF INTEREST QUESTIONNAIRE TO DISCLOSE ANY PREVIOUSLY UNDISCLOSED CONFLICTS OF INTEREST. WHEN AT ANY MEETING OR OTHER OCCASION AT WHICH A DECISION TO PURCHASE, OR TO CONSIDER THE PURCHASE OF GOODS OR SERVICES, OR THE SELECTION OF DEPOSITORY OF FUNDS, OR FURNISHING OF INSURANCE OR THE EMPLOYMENT OF PROFESSIONALS, OR OTHER COMPARABLE TRANSACTION, IS TO BE MADE, THE PARTY HAVING THE FINANCIAL INTEREST SHALL STATE, AND THERE SHALL BE RECORDED IN THE MINUTES OR OTHER RECORD, THE FACT OF HIS OR HER FINANCIAL INTEREST. HAVING MADE THE DISCLOSURE, THE INTERESTED PARTY MAY PARTICIPATE IN THE DISCUSSION, HIS OR HER PRESENCE MAY BE COUNTED IN DETERMINING A QUORUM, BUT HE OR SHE WILL ABSTAIN ON THE QUESTION. ADDITIONALLY, THE BOARD MAY APPROVE THE TRANSACTION ONLY IF IT DETERMINES, AFTER REASONABLE INVESTIGATION, THAT THE TRANSACTION IS FAIR AND REASONABLE TO THE INSTITUTE AND A MORE ADVANTAGEOUS TRANSACTION IS NOT AVAILABLE TO THE INSTITUTE FROM ANOTHER SOURCE. AS PART OF THE RECORD OF THE DECISION ON THE TRANSACTION, THE MINUTES WILL REFLECT THE FOLLOWING: 1. THE NAMES OF THOSE WITH A CONFLICT OF INTEREST; 2. THE NATURE OF THE INTEREST; 3. THE EXTENT OF INVESTIGATION OF ALTERNATIVES TO THE TRANSACTION; 4. THE BASIS FOR ANY BOARD DETERMINATION THAT THE TRANSACTION IS IN THE BEST INTEREST OF AND FAIR AND REASONABLE TO THE INSTITUTE; AND 5. A RECORD OF THE VOTES TAKEN IN CONNECTION WITH THE TRANSACITON. FORM 990, PART VI, SECTION C, LINE 19 THE INSTITUTE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIALS STATEMENTS ARE AVAILABLE THROUGH THE INSTITUTE'S WEBSITE AND ALSO AVAILABLE (FOR INSPECTION OR COPYING) AT THE INSTITUTE'S OFFICE DURING NORMAL BUSINESS HOURS AT NO CHARGE. THE PUBLIC INSPECTION COPY OF THE INSTITUTE'S FORM 990 FROM THE PREVIOUS THREE YEARS (AT THE MINIMUM) ARE AVAILABLE DURING THE NORMAL BUSINESS HOURS AT NO CHARGE. THE PUBLIC INSPECTION COPY OF THE 990 WILL NOT INCLUDE THE SCHEDULE A (EXCESS CONTRIBUTORS) OR SCHEDULE B (NAMES AND ADDRESSES OF THE CONTRIBUTORS). THE INSTITUTE MAKES ITS BEST EFFORTS TO ENSURE THAT THE FORM 990 HELD AT ITS MAIN OFFICE AND POSTED ON ITS WEBSITE ARE COMPLETE AND ACCURATE. WHEN RESPONDING TO PUBLIC INSPECTION REQUESTS FOR ANY ORGANIZATIONAL DOCUMENT OR FORM 990, THE INSTITUTE FULFILLS SUCH REQUESTS IN A TIMELY FASHION WITHOUT INQUIRING AS TO THE REASON FOR THE REQUEST. FORM 990, PART IX, LINE 11G OTHER CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 14,459. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,459. OTHER PROGRAM SERVICES: PROGRAM SERVICE EXPENSES 199,031. MANAGEMENT AND GENERAL EXPENSES 5,189. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 204,220. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 5,990. MANAGEMENT AND GENERAL EXPENSES 1,336. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,326. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST - SRCF 21,064. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSEEING AND SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.