2016-11-15T15:54:57-06:00 2015-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2015-01-01 465302475 STATE TAX RESEARCH INSTITUTE STAT 2024845222 122 C STREET NW NO 330 WASHINGTON DC 20001 JOANN WOODSON DIRECTOR 2024845222 2016-11-15 1 JOANN WOODSON CPA P01293745 2023319880 2015 2017-02-10 21:41:12Z DOUGLAS LINDHOLM 122 C STREET NW NO 330 WASHINGTON DC 20001 220682 0 X N/A X 2014 VA CONDUCT RESEARCH, ISSUE REPORTS, AND PROVIDE EDUCATION ON A WIDE RANGE OF STATE AND LOCAL FINANCE AND TAXATION ISSUES. 11 10 0 0 0 0 70000 220682 0 0 0 0 0 0 70000 220682 0 0 0 0 0 0 0 0 0 14447 169177 14447 169177 55553 51505 81750 149318 26197 42260 55553 107058 CONDUCT RESEARCH, ISSUE REPORTS, AND PROVIDE EDUCATION ON A WIDE RANGE OF STATE AND LOCAL FINANCE AND TAXATION ISSUES. 0 0 164615 220682 CONDUCTING RESEARCH, ISSUING ANALYTICAL REPORTS, AND PROVIDING EDUCATION ON A WIDE RANGE OF STATE AND LOCAL FINANCE AND TAXATION ISSUES. 164615 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 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 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 0 0 0 0 X THE ORGANIZATION 2024845222 122 C STREET NW NO 330 WASHINGTON DC 20001 BOB L BURGNER DIRECTOR 1.00 X 0 0 0 STEPHEN P OLIVIER DIRECTOR 1.00 X 0 0 0 ROBERT E MONTELLIONE DIRECTOR 1.00 X 0 0 0 THEODORE H GHIZ JR DIRECTOR 1.00 X 0 0 0 JEFFREY L HYDE CHAIR 1.00 X 0 0 0 AMY THOMAS LAUB DIRECTOR 1.00 X 0 0 0 ARTUR J PARHAM JR DIRECTOR 1.00 X 0 0 0 TERRENCE D FREDERICK DIRECTOR 1.00 X 0 0 0 JOHN J PYDYSZEWSKI DIRECTOR 1.00 X 0 0 0 DOUGLAS L LINDHOLM DIRECTOR/PRESIDENT 1.00 40.00 X X 0 408267 42311 ROBERT TUINSTRA DIRECTOR 1.00 X 0 0 0 CHARLES W DRURY JR TREASURER 1.00 40.00 X 0 232000 22428 KARL A FRIEDEN SECRETARY 1.00 40.00 X 0 237000 49791 0 877267 114530 0 0 1 0 ERNST YOUNG PO BOX 640382 PITTSBURGH PA 15264 CONSULTING 119615 1 220682 220682 220682 0 0 0 X 1961 1961 2400 2400 164615 164615 192 192 DUES AND PUBLICATIONS 9 9 169177 164615 4562 0 81750 124318 25000 81750 149318 26197 30484 0 11776 26197 42260 X 55553 107058 55553 107058 81750 149318 51505 0 X X 0 1 X 1 0 X 70000 220682 290682 70000 220682 290682 176046 114636 290682 X SCHEDULE A, PART II, LINE 13 THE ORGANIZATION WAS INCORPORATED ON FEBRUARY 21, 2014 AND THIS IS ITS SECOND YEAR OF OPERATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO RELATED ORGANIZATIONS 11776 11776 X PART X, LINE 2: INCLUDED IN THE COST CONSOLIDATED FINANCIAL STATEMENTS: COST IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) AND STRI IS EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. COST AND STRI ARE ALSO EXEMPT UNDER SECTION 1802.1(4) OF THE D.C. CODE. THE ORGANIZATIONS ARE, HOWEVER, SUBJECT TO TAX ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITY UNDER APPLICABLE TAX LAW. COST 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 CONSOLIDATED 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. COST AND STRI 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 CONSOLIDATED FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2015, THE STATUTE OF LIMITATIONS FOR THE YEARS 2012 THROUGH 2014 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION. IT IS COST'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN UNRELATED BUSINESS INCOME TAX EXPENSE. 0 0 0 0 0 0 0 0 0 DOUGLAS L LINDHOLM DIRECTOR/PRESIDENT 0 262700 0 145567 0 0 0 21937 0 20374 0 450578 0 0 CHARLES W DRURY JR TREASURER 0 207000 0 25000 0 0 0 20700 0 1728 0 254428 0 0 KARL A FRIEDEN SECRETARY 0 212000 0 25000 0 0 0 21050 0 28741 0 286791 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE CORPORATION IS THE COUNCIL ON STATE TAXATION. FORM 990, PART VI, SECTION A, LINE 7A THE SOLE MEMBER HAS THE RIGHT TO APPOINT OR ELECT THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS ARE ASKED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND CONFLICTS OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. AUDITED FINANCIAL STATEMENTS ARE NOT PUBLICLY AVAILABLE. FORM 990, PART IX, LINE 11G PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 164,615. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 164,615. COUNCIL ON STATE TAXATION 122 C STREET NW WASHINGTON DC 20001 521754771 TRADE ASSOCIATION DC 501(C)(6) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0