INSTITUTE FOR LOCAL GOVERNMENT: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- INSTITUTE FOR LOCAL GOVERNMENT (EIN 94-1537757)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-09-10
- IRS object ID
- 201932539349300623
- Schema version
- 2018v3.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-09-10T09:43:44-07:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WINKLER & FORNER CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3211 EL CAMINO AVE | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95821 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 941537757 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INSTITUTE FOR LOCAL GOVERNMENT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INST | BusinessNameControlTxt |
| Phone | 9166588208 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1400 K STREET | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERICA MANUEL | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 9166588208 | PhoneNum |
| Signature | 2019-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | P DOMINIC FORNER CPA | PreparerPersonNm |
| PTIN | P00378027 | PTIN |
| Phone | 9164858145 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 96.86.155.214 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-09-10 | IPDt |
| IP Tm | 09:43:27 | IPTm |
| IP Timezone | PD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 52AF8B8CD15850C9825E5508AA3A0B6D12010EB6 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | C0FCCD50806C3FBB2ABC57D25766592AADA4001F | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ERICA MANUEL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1400 K STREET SUITE 205 | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,425,285 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CA-ILG.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1955 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | THE INSTITUTE IS DEDICATED TO PROMOTING GOOD GOVERNMENT AT THE LOCAL LEVEL WITH PRACTICAL, IMPARTIAL AND FORWARD-THINKING EDUCATIONAL RESOURCES FOR CALIFORNIA COMMUNITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 22 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 22 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,781,583 | PYContributionsGrantsAmt |
| CY Contributions Grants | $806,193 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $576,248 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $617,463 | CYProgramServiceRevenueAmt |
| PY Investment Income | $17,072 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,436 | CYInvestmentIncomeAmt |
| PY Other Revenue | $190 | PYOtherRevenueAmt |
| CY Other Revenue | $193 | CYOtherRevenueAmt |
| PY Total Revenue | $2,375,093 | PYTotalRevenueAmt |
| CY Total Revenue | $1,425,285 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,600 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,396,452 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,171,578 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $295 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $750,386 | PYOtherExpensesAmt |
| CY Other Expenses | $724,878 | CYOtherExpensesAmt |
| PY Total Expenses | $2,148,438 | PYTotalExpensesAmt |
| CY Total Expenses | $1,896,456 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $226,655 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$471,171 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,981,679 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,374,670 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $301,628 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $171,639 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,680,051 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,203,031 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $447,863 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $495,458 | RevenueAmt |
| Desc | SUSTAINABILITY: THE INSTITUTE'S SUSTAINABILITY RESOURCES HELP LOCAL OFFICIALS IDENTIFY AND APPLY POLICIES AND BEST PRACTICES THAT SUPPORT SUSTAINABLE COMMUNITIES - PLACES THAT FOSTER AND MAINTAIN A HIGH QUALITY OF LIFE FOR THEIR RESIDENTS ON AN ONGOING BASIS. THE PROGRAM ENCOMPASSES THREE BROAD TOPIC AREAS: CLIMATE CHANGE, LAND USE AND ENVIRONMENT AND HEALTHY NEIGHBORHOODS. THE PROGRAM ADMINISTERS THE BEACON AWARD: A RECOGNITION PROGRAM FOR CITY AND COUNTRY LEADERS IN CLIMATE CHANGE AND SUSTAINABILITY, THE SUSTAINABILITY PROGRAM IS CENTERED AROUND ILG'S BEACON PROGRAM. THE BEACON PROGRAM SERVES AS A CATALYST FOR INNOVATIVE AND EFFECTIVE SOLUTIONS ADDRESSING CLIMATE CHANGE AT THE LOCAL LEVEL AND FOR INFORMING THE COMMUNITY ABOUT THESE ACTIVITIES. THE PROGRAM RECOGNIZES LOCAL GOVERNMENTS' VOLUNTARY EFFORST TO REDUCE GREENHOUSE GAS EMMISONS, SAVE ENERGY AND ADOPT POLICIES AND PROGRAMS THAT PROMOTE SUSTAINABILITY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $221,731 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $98,072 | RevenueAmt |
| Desc | PUBLIC ENGAGEMENT: THE INSTITUTE PROVIDES LOCAL OFFICIALS WITH INFORMATION, RESOURCES AND SUPPORT TO DESIGN AND IMPLEMENT EFFECTIVE AND INCLUSIVE PUBLIC ENGAGEMENT WITH THEIR COMMUNITIES. THE WEBSITE, PUBLICATIONS, WORKSHOPS, TRAINING SESSIONS AND OTHER SERVICES OFFERED HELP LOCAL AGENCY DECISIONS BE MORE REFLECTIVE OF THE FULL RANGE OF PUBLIC PREFRENCES WHILE DEVELOPING MORE INFORMED AND INVOLVED RESIDENTS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $218,948 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $283,336 | RevenueAmt |
| Desc | LEADERSHIP & GOVERNANCE: THE INSTITUTE 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. IT DOES THIS THROUGH TRAINING SESSIONS, PUBLICATIONS AND ITS ONLINE RESOURCES | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $443,949 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $328,097 | RevenueAmt |
| Desc | YOUTH & CIVICS EDUCATION: FACILITATING SCHOOL AND LOCAL GOVERNMENT PARTNERSHIPS TO DEVELOP PROGRAMS THAT OFFER YOUNGER GENERATIONS THE OPPORTUNITY TO LEARN ABOUT PUBLIC SERVICE CAREERS, COMMUNITY ISSUES AND HOW TO BECOME A MORE ENGAGED, CIVIC-MINDED INDIVIDUAL. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $443,949 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $328,097 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $1,332,491 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 22 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 22 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KRISTY JENSEN | PersonNm |
| Phone | 9166588208 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1400 K STREET SUITE 205 | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95814 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| MICHELE BAGNERIS | ||||||||
| BOARD CHAIR | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ROD GOULD | ||||||||
| BOARD VICE-CHAIR | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| TERESA ACOSTA | ||||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| STEPHANY AGUILAR | ||||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| PATRICK BLACKLOCK | ||||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| STANLEY CALDWELL | ||||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| BRETT CHANNING | ||||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| CAROLYN COLEMAN | ||||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| HAL CONKLIN | ||||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| MARK GAUGHAN | ||||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| NICHOLAS GONZALEZ | ||||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| JAMES GORE | ||||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| JAMES KEENE | ||||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| GRAHAM KNAUS | ||||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| CASEY TANAKA | ||||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| NEIL MCCORMICK | ||||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| DANIEL MILLER | ||||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| LYDIA ROMERO | ||||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| AMY SHUKLIAN | ||||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| ERIN STEFFEN | ||||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |||
| ART TAKAHARA | ||||||||
| FINANCE COMMITTEE CHAIR | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MARTIN GONZALEZ | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | $123,072 | $0 | $0 | Yes (X) | Yes (X) | ||
| STEVE SANDERS | ||||||||
| PROGRAM DIRECTOR | 40.00 | $197,154 | $0 | $0 | Yes (X) | |||
| KARALEE BROWNE | ||||||||
| PROGAM MANAGER | 40.00 | $125,727 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $445,953 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $250,000 | GovernmentGrantsAmt |
| All Other Contributions | $556,193 | AllOtherContributionsAmt |
| Total Contributions | $806,193 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| PUBLICATIONS & WORKSHOPS | 511190 | $2,761 | $0 | $0 |
| CONTRACT INCOME | 541990 | $554,505 | $0 | $0 |
| FEES FOR SERVICES | 541990 | $60,197 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $617,463 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,436 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,436 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 561110 | BusinessCd |
| Total Revenue Column | $193 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $193 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $193 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,425,285 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $617,656 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,436 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $445,953 | TotalAmt |
| Program Services | $302,379 | ProgramServicesAmt |
| Management And General | $143,574 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $694,770 | TotalAmt |
| Program Services | $541,670 | ProgramServicesAmt |
| Management And General | $153,100 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,855 | TotalAmt |
| Program Services | $20,981 | ProgramServicesAmt |
| Management And General | $9,874 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,808 | TotalAmt |
| Program Services | $5,625 | ProgramServicesAmt |
| Management And General | $28,183 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $405,104 | TotalAmt |
| Program Services | $338,220 | ProgramServicesAmt |
| Management And General | $66,884 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,248 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $58,248 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,033 | TotalAmt |
| Program Services | $33,469 | ProgramServicesAmt |
| Management And General | $5,564 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,901 | TotalAmt |
| Program Services | $43,944 | ProgramServicesAmt |
| Management And General | $38,957 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,226 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $3,226 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| EQUIP RENTAL & MAINTENANCE | $30,618 | $90 | $30,528 | $0 |
| LIBRARY | $571 | $525 | $46 | $0 |
| PRINTING & PUBLICATION | $10,971 | $10,334 | $637 | $0 |
| POSTAGE | $2,954 | $547 | $2,407 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,444 | TotalAmt |
| Program Services | $34,707 | ProgramServicesAmt |
| Management And General | $22,442 | ManagementAndGeneralAmt |
| Fundraising | $295 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,896,456 | TotalAmt |
| Program Services | $1,332,491 | ProgramServicesAmt |
| Management And General | $563,670 | ManagementAndGeneralAmt |
| Fundraising | $295 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $713,258 | BOYAmt |
| EOY | $446,220 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $501,930 | BOYAmt |
| EOY | $503,366 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $534,942 | BOYAmt |
| EOY | $226,383 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $118,627 | BOYAmt |
| EOY | $85,664 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $723 | BOYAmt |
| EOY | $4,282 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $112,199 | BOYAmt |
| EOY | $108,755 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,981,679 | BOYAmt |
| EOY | $1,374,670 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $299,628 | BOYAmt |
| EOY | $157,149 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,000 | BOYAmt |
| EOY | $14,490 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $301,628 | BOYAmt |
| EOY | $171,639 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $654,757 | BOYAmt |
| EOY | $832,306 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $944,151 | BOYAmt |
| EOY | $286,029 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,143 | BOYAmt |
| EOY | $84,696 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,680,051 | BOYAmt |
| EOY | $1,203,031 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,981,679 | BOYAmt |
| EOY | $1,374,670 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$471,171 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$5,849 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
| Other Support Sum | $0 | OtherSupportSumAmt |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,166,630 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,064,402 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,517,118 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,781,583 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $806,193 | CurrentTaxYearAmt |
| Total | $6,335,926 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,166,630 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,064,402 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,517,118 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,781,583 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $806,193 | CurrentTaxYearAmt |
| Total | $6,335,926 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $6,335,926 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,100 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | -$90 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,411 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $17,072 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,436 | CurrentTaxYearAmt |
| Total | $27,929 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $599,549 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $523,797 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $557,064 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $576,438 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $617,656 | CurrentTaxYearAmt |
| Total | $2,874,504 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $9,238,359 | TotalSupportAmt |
| Public Support CY170 | 0.68580 | PublicSupportCY170Pct |
| Public Support PY170 | 0.68100 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
| Public Support Total509 | $0 | PublicSupportTotal509Amt |
| Public Support CY509 | 0 | PublicSupportCY509Pct |
| Investment Income CY | 0 | InvestmentIncomeCYPct |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Pt II Ln 10 | FormAndLineReferenceDesc |
| Explanation | Other Income Part II, Line 10 Description: PUBLICATIONS 2014: 2256. 2015: 1395. 2016: 3042. 2017: 4235. 2018: 2761. Description: CONTRACT INCOME 2014: 582735. 2015: 446667. 2016: 440513. 2017: 550008. 2018: 554505. Description: WORKSHOPS 2014: 11080. 2015: 74244. 2016: 112287. 2017: 22005. 2018: 60197. Description: MISCELLANEOUS 2014: 3478. 2015: 1491. 2016: 1222. 2017: 190. 2018: 193. | ExplanationTxt |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $111,199 | BeginningYearBalanceAmt |
| Contributions | $3,553 | ContributionsAmt |
| Investment Earnings Or Losses | -$5,849 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $1,148 | AdministrativeExpensesAmt |
| End Year Balance | $107,755 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $90,512 | BeginningYearBalanceAmt |
| Contributions | $5,800 | ContributionsAmt |
| Investment Earnings Or Losses | $15,905 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $1,018 | AdministrativeExpensesAmt |
| End Year Balance | $111,199 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $78,400 | BeginningYearBalanceAmt |
| Contributions | $7,418 | ContributionsAmt |
| Investment Earnings Or Losses | $4,921 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $227 | AdministrativeExpensesAmt |
| End Year Balance | $90,512 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $74,051 | BeginningYearBalanceAmt |
| Contributions | $6,550 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,245 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $956 | AdministrativeExpensesAmt |
| End Year Balance | $78,400 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $64,428 | BeginningYearBalanceAmt |
| Contributions | $8,150 | ContributionsAmt |
| Investment Earnings Or Losses | $1,986 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $513 | AdministrativeExpensesAmt |
| End Year Balance | $74,051 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
Invst Program Related Org InvstProgramRelatedOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| ENDOWMENT FUND | $107,755 | F |
| CAL TRUST | $1,000 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $108,755 | TotalBookValueProgramRltdAmt |
| Total Rev Etc Audited Fincl Stmt | $1,419,436 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$5,849 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$5,849 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,425,285 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,425,285 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,896,456 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,896,456 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,896,456 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Pt V, Line 4 | FormAndLineReferenceDesc |
| Explanation | THE INSTITUTE'S ENDOWMENT FUND PURPOSE IS TO GENERATE INTEREST EARNINGS TO PROVIDE ONGOING SUPPORT FOR THE INSTITUTE'S ACTIVITIES. TO DATE THE INSTITUTE HAS ONLY USED THE EARNINGS TO PAY THE INVESTMENT FEES OF THE FUND. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MARTIN GONZALEZ | |||||||||||||
| $123,072 | $0 | $0 | $0 | $0 | $0 | $12,286 | $0 | $0 | $0 | $135,358 | $0 | $0 | $0 |
| STEVE SANDERS | |||||||||||||
| $197,154 | $0 | $0 | $0 | $0 | $0 | $18,569 | $0 | $0 | $0 | $215,723 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt I Line 3 | THE INSTITUTE RECEIVES STAFF SERVICES PURSUANT TO A CONTRACT WITH THE LEAGUE OF CALIFORNIA CITIES. THE INSTITUTE'S EXECUTIVE DIRECTOR (AND OTHER STAFF) ARE EMPLOYEES OF THE LEAGUE AND THE LEAGUE SETS THEIR SALARIES AND FILES THE REQUIRED PAYROLL RETURNS ON THEIR BEHALF. THE INSTITUTE'S BOARD PROVIDES AN ANNUAL PERFORMANCE ASSESSMENT AND SETS ANNUAL PERFORMANCE GOALS FOR GUIDANCE IN THE LEAGUES EFFECTIVE PERFORMANCE UNDER ITS CONTRACT FOR THE INSTITUTE'S EXECUTIVE DIRECTOR, WHICH THEN ARE TRANSMITTED TO THE LEAGUE'S EXECUTIVE DIRECTOR. |
| Pt I Line 1a | PT I, LINE 2: THE INSTITUTE REIMBURSES BOARD MEMBER AND EMPLOYEE EXPENSES WHEN THOSE EXPENSES ARE NECESSARY, BUDGETED AND 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 O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (13 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt VI, Line 11b | THE INSTITUTE PROVIDES ITS FORM 990 (INCLUDING ALL PERTINENT SCHEDULES) TO THE FINANCE COMMITTEE (WHICH ALSO SERVES AS ITS AUDIT COMMITTEE) BEFORE THE FORM 990 IS FILED WITH THE IRS. THE COMMITTEE STARTS WITH A TOP LEVEL OR BIG-PICTURE TYPE REVIEW. THE COMMITTEE MAY IF IT CHOOSES, CONDUCT A MORE DETAILED REVIEW AND REQUEST RELEVANT WORK PAPERS THAT PROVIDE FURTHER EXPLANATION FOR THE NUMBER IN THE FORM ONCE THE COMMITTE COMPLETES ITS INITIAL REVIEW OF THE 990, ANY MEMBER OF THE COMMITTEE MAY REQUEST A MEETING OR A CONFERENCE CALL WITH THE CONTROLLER AND EXECUTIVE DIRECTOR TO DISCUSS ANY QUESTION, COMMENTS AND SUGGESTED REVISIONS THE COMMITTEE BELIEVES APPROPRIATE. ALL QUESTIONS, COMMENTS AND SUGGESTED REVISIONS FROM THE COMMITTEE ARE DOCUMENTED ALONG WITH ANY RESPONSES FROM THE 990 PREPARER. |
| Pt VI, 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. ONCE IDENTIFIED, CONFLICTS OF INTEREST ARE ADDRESSED AS DESCRIBED IN THE INTITUTE'S CONFLICT OF INTEREST POLICY (WHICH IS ALSO POSTED ON ITS WEBSITE). |
| Pt VI, Line 19 | THE INSTITUTE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL 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 A 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 CONTRIBUTIONS), SCHEDULE B (NAMES AND ADDRESSES OF THE CONTRIBUTORS) AND SCHEDULE R (NAMES, ADDRESSES AND FEIN'S OF RELATED EXEMPT PARTIES). 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 REQUEST IN A TIMELY FASHION WITHOUT INQUIRING AS TO THE REASON FOR THE REQUEST. |
| Form 990, Part III, Line 4d | YOUTH & CIVICS EDUCATION: FACILITATING SCHOOL AND LOCAL 443949. 0. 328097. |
| Form 990, Part IX, Line 24e | DUES, SUBSCRITIONS & AWARDS 5228. 4038. 1190. 0. |
| Form 990, Part IX, Line 24e | DESIGN SERVICES 4066. 3916. 150. 0. |
| Form 990, Part IX, Line 24e | SUPPLIES 25678. 21150. 4528. 0. |
| Form 990, Part IX, Line 24e | TELEPHONE 7196. 1084. 6112. 0. |
| Form 990, Part IX, Line 24e | MEDIA 4211. 4211. 0. 0. |
| Form 990, Part IX, Line 24e | FUNDRAISING 295. 0. 0. 295. |
| Form 990, Part IX, Line 24e | WEBSITE AND INTERNET 6000. 0. 6000. 0. |
| Form 990, Part IX, Line 24e | STAFF TRAINING 1504. 0. 1504. 0. |
| Form 990, Part IX, Line 24e | BUSINESS SERVICES 3266. 308. 2958. 0. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|
| LEAGUE OF CALIFORNIA CITIES | ||||||||
| 1400 K STREET 4TH FLOOR | SACRAMENTO | CA | 95814 | 946000835 | TO ENHANCE CA GOVERNMENT | CA | 115 | false |
| CALIFORNIA STATE ASSOCIATION OF COUNTIES | ||||||||
| 1100 K STREET SUITE 101 | SACRAMENTO | CA | 95814 | 946000551 | REPRESENT & SUPPORT CA COUNTIES IN LEGISTLATION | CA | 501(c)4 | false |
| CALIFORNIA SPECIAL DISTRICTS ASSOCIATION | ||||||||
| 1112 I STREET | SACRAMENTO | CA | 95814 | 237065662 | ADVOCATE, EDUCATE & SERVE CA SPECIAL DISTRICTS | CA | 501(c)6 | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (5 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| LEAGUE OF CALIFORNIA CITIES | ||
| C | $211,000 | AUDITED FINANCIALS |
| LEAGUE OF CALIFORNIA CITIES | ||
| K | $94,888 | AUDITED FINANCIALS |
| LEAGUE OF CALIFORNIA CITIES | ||
| O | $1,216,416 | AUDITED FINANCIALS |
| CALIFORNIA STATE ASSOCIATION OF COUNTIES | ||
| C | $80,000 | AUDITED FINANCIALS |
| CALIFORNIA SPECIAL DISTRICTS ASSOCIATION | ||
| C | $80,000 | AUDITED FINANCIALS |