GOVERNMENT FINANCE OFFICERS ASSN OF THE UNITED STATES & CANADA: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- GOVERNMENT FINANCE OFFICERS ASSN OF THE UNITED STATES & CANADA (EIN 36-2167796)
- Tax period
- 2024-04-01 to 2025-03-31
- Filed
- 2026-02-11
- IRS object ID
- 202640429349301309
- Schema version
- 2024v5.5
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule F
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-02-11T09:39:12-06:00 | ReturnTs |
| Tax Period End | 2025-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 30 South Wacker Dr Suite 3300 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 606063392 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 362167796 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Government Finance Officers Association | BusinessNameLine1Txt |
| Business Name Line2 | the United States & Canada | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GOVE | BusinessNameControlTxt |
| Phone | 3129779700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 203 N LaSalle St Suite 2700 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60601 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Christopher P Morrill | PersonNm |
| Person Title | Executive Director/CEO | PersonTitleTxt |
| Phone | 3129779700 | PhoneNum |
| Signature | 2026-02-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Ariel Garcia | PreparerPersonNm |
| PTIN | P02244437 | PTIN |
| Phone | 3126343400 | PhoneNum |
| Preparation | 2026-02-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Christopher P Morrill | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 203 N LaSalle St Suite 2700 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $28,021,736 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.gfoa.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1932 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | The purpose of the Government Finance Officers Association ("GFOA") is to advance excellence and innovation in government finance to build thriving communities. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 91 | TotalEmployeeCnt |
| Total Volunteers | 1600 | TotalVolunteersCnt |
| Total Gross UBI | $3,457,124 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $792,617 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,480,044 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $20,004,185 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $21,353,327 | CYProgramServiceRevenueAmt |
| PY Investment Income | $319,014 | PYInvestmentIncomeAmt |
| CY Investment Income | $604,853 | CYInvestmentIncomeAmt |
| PY Other Revenue | $454,453 | PYOtherRevenueAmt |
| CY Other Revenue | $274,933 | CYOtherRevenueAmt |
| PY Total Revenue | $21,570,269 | PYTotalRevenueAmt |
| CY Total Revenue | $24,713,157 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $345,129 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $335,697 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $12,392,603 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $13,272,888 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,930,692 | PYOtherExpensesAmt |
| CY Other Expenses | $11,943,886 | CYOtherExpensesAmt |
| PY Total Expenses | $23,668,424 | PYTotalExpensesAmt |
| CY Total Expenses | $25,552,471 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,098,155 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$839,314 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $23,830,331 | TotalAssetsBOYAmt |
| Total Assets EOY | $22,264,843 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $17,869,833 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $17,140,768 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,960,498 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,124,075 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The purpose of the Government Finance Officers Association ("GFOA") is to advance excellence and innovation in government finance to build thriving communities. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $6,893,614 | ExpenseAmt |
| Grant | $5,000 | GrantAmt |
| Revenue | $8,402,173 | RevenueAmt |
| Desc | Training and Annual Conference - Seminars and concurrent sessions are held on various governmental accounting, auditing, and financial reporting issues, as well as budgeting and financial planning, debt management, economic development, pension and benefit administration, technology and digital government, treasury management and investing. 176 training seminars were held with attendance of 34,200 participants, including GFOA's annual conference. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,460,219 | ExpenseAmt |
| Grant | $121,450 | GrantAmt |
| Revenue | $4,018,269 | RevenueAmt |
| Desc | Award Programs - Certificate of Achievement for Excellence in Financial Reporting, Distinguished Budget Presentation, Canadian Award for Financial Reporting and Popular Annual Financial Reporting are programs in which members of GFOA's special review committee review financial reports of governments participating in the programs. 6,814 submissions were reviewed and 6,735 were awarded to governments. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,910,789 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $3,119,674 | RevenueAmt |
| Desc | Research and Consulting - The Research and Consulting Center performs research and consulting on various public sector finance and administration issues and publishes research findings to over 26,000 members both online and through Government Finance Review. Publications are available to members of the government finance profession, all government officials, and the general public. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,871,344 | ExpenseAmt |
| Grant | $209,247 | GrantAmt |
| Revenue | $6,086,065 | RevenueAmt |
| Desc | Membership, Resources, Certification, Relationships, and Advocacy | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $3,871,344 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $209,247 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $6,086,065 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $19,135,966 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 83 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 91 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Sarah Lombardi | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3129779700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 203 N LaSalle St Suite 2700 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60601 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (33 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| Tanya Garost | |||||||||
| President | 4.50 | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Lunda Asmani | |||||||||
| President-Elect | 1.25 | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Laura Allen | |||||||||
| Past President | 1.25 | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Terri Velasquez | |||||||||
| Past President until 6/11/24 | 1.25 | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Diane Allison | |||||||||
| Board Member as of 6/11/24 | 0.50 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| Sonia Andrews | |||||||||
| Board Member | 0.50 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| Jennifer Brown | |||||||||
| Board Member | 0.50 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| Veronica Carrillo | |||||||||
| Board Member until 6/11/24 | 0.50 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| Timothy Ewell | |||||||||
| Board Member | 0.50 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| Bruce Fisher | |||||||||
| Board Member until 6/11/24 | 0.50 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| Chris Forster | |||||||||
| Board Member as of 6/11/24 | 0.50 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| Jason Greene | |||||||||
| Board Member | 0.50 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| Edward Gin | |||||||||
| Board Member | 0.50 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| Clae Hack | |||||||||
| Board Member as of 6/11/24 | 0.50 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| Anne Harty | |||||||||
| Board Member until 6/11/24 | 0.50 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| Harpeet Hora | |||||||||
| Board Member as of 6/11/24 | 0.50 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| Rafiu O Ighile | |||||||||
| Board Member as of 6/11/24 | 0.50 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| Susan Iverson | |||||||||
| Board Member until 6/11/24 | 0.50 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| Grace Martinez | |||||||||
| Board Member | 0.50 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| Debra Roberts | |||||||||
| Board Member until 6/11/24 | 0.50 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| David Schmiedicke | |||||||||
| Board Member | 0.50 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| Ember Strange | |||||||||
| Board Member as of 6/11/24 | 0.50 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| Kendel Taylor | |||||||||
| Board Member | 0.50 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| Diane Waldron | |||||||||
| Board Member | 0.50 | 0.10 | Yes (X) | $0 | $0 | $0 | |||
| Christopher P Morrill | |||||||||
| Executive Director, CEO | 40.00 | 0.10 | Yes (X) | $449,605 | $0 | $79,692 | |||
| Sarah Lombardi | |||||||||
| Director of Finance | 40.00 | 0.10 | Yes (X) | $226,361 | $0 | $46,287 | |||
| Michael Mucha | |||||||||
| Deputy Executive Director | 40.00 | 0.00 | $353,152 | $0 | $83,555 | Yes (X) | |||
| Beth Aldana | |||||||||
| Chief Administrative Officer | 40.00 | 0.00 | $290,274 | $0 | $67,313 | Yes (X) | |||
| Michele M Levine | |||||||||
| Director, Technical Services Center | 40.00 | 0.00 | $372,468 | $0 | $66,137 | Yes (X) | |||
| Emily Brock | |||||||||
| Director, Federal Liaison | 40.00 | 0.00 | $264,209 | $0 | $72,209 | Yes (X) | |||
| Shayne Kavanagh | |||||||||
| Senior Manager, Research | 40.00 | 0.00 | $253,908 | $0 | $40,908 | Yes (X) | |||
| Randall Towns | |||||||||
| Director of Education | 40.00 | 0.00 | $209,961 | $0 | $54,208 | Yes (X) | |||
| Eva Olsaker | |||||||||
| Director of Consulting | 40.00 | 0.00 | $211,022 | $0 | $44,672 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,630,960 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $554,981 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 39 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Right Angle Studio | |||||
| 1736 1st Street | Highland | IL | 60035 | Magazine Design Consulting Services | $200,540 |
| Susan Gaffney | |||||
| 36 Pinzon | Rancho Santa Margarita | CA | 92688 | Consulting Services | $173,490 |
| Lobo Learning | |||||
| PO Box 20244 | Roanoke | VA | 24018 | On-Demand Development | $137,500 |
| RSM US LLP | |||||
| 5155 Paysphere Circle | Chicago | IL | 60674 | Consulting & Audit Services | $113,840 |
| Carol MacLeod | |||||
| 8913 Regents Park Drive | Tampa | FL | 33647 | Consulting Services | $102,812 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $1,815,946 | RelatedOrganizationsAmt |
| All Other Contributions | $664,098 | AllOtherContributionsAmt |
| Total Contributions | $2,480,044 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| Training & Annual Conference | 611430 | $8,402,173 | $8,402,173 | |
| Membership Dues | 611430 | $4,727,495 | $4,727,495 | |
| Award Programs | 611430 | $4,018,269 | $4,018,269 | |
| Consulting | 611430 | $3,119,674 | $3,119,674 | |
| Subscriptions | 513120 | $489,307 | $151,857 | $337,450 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $596,409 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $596,409 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $21,353,327 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $242,093 | TotalRevenueColumnAmt |
| Exclusion | $242,093 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,610,496 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,247,736 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $362,760 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $362,760 | TotalRevenueColumnAmt |
| Exclusion | $362,760 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $333,697 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $60,843 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $272,854 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $272,854 | RelatedOrExemptFuncIncomeAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,079 | TotalRevenueColumnAmt |
| Exclusion | $2,079 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,079 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,713,157 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $18,169,057 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $3,457,124 | UnrelatedBusinessRevenueAmt |
| Exclusion | $606,932 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $209,247 | TotalAmt |
| Program Services | $209,247 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,450 | TotalAmt |
| Program Services | $126,450 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,688,490 | TotalAmt |
| Program Services | $1,706,018 | ProgramServicesAmt |
| Management And General | $982,472 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,415,039 | TotalAmt |
| Program Services | $5,842,575 | ProgramServicesAmt |
| Management And General | $1,572,464 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,021,463 | TotalAmt |
| Program Services | $824,839 | ProgramServicesAmt |
| Management And General | $196,624 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,470,042 | TotalAmt |
| Program Services | $1,187,069 | ProgramServicesAmt |
| Management And General | $282,973 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $677,854 | TotalAmt |
| Program Services | $547,372 | ProgramServicesAmt |
| Management And General | $130,482 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,978 | TotalAmt |
| Management And General | $83,978 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,871 | TotalAmt |
| Management And General | $62,871 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,680 | TotalAmt |
| Management And General | $2,680 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,305,068 | TotalAmt |
| Program Services | $2,412,475 | ProgramServicesAmt |
| Management And General | $892,593 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,011 | TotalAmt |
| Program Services | $137,895 | ProgramServicesAmt |
| Management And General | $19,116 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,320,306 | TotalAmt |
| Program Services | $1,276,633 | ProgramServicesAmt |
| Management And General | $43,673 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $883,224 | TotalAmt |
| Program Services | $574,012 | ProgramServicesAmt |
| Management And General | $309,212 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,156,626 | TotalAmt |
| Program Services | $50,494 | ProgramServicesAmt |
| Management And General | $1,106,132 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,103,896 | TotalAmt |
| Program Services | $873,238 | ProgramServicesAmt |
| Management And General | $230,658 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,137,092 | TotalAmt |
| Program Services | $2,986,532 | ProgramServicesAmt |
| Management And General | $150,560 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $420,914 | TotalAmt |
| Program Services | $250,891 | ProgramServicesAmt |
| Management And General | $170,023 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $178,732 | TotalAmt |
| Management And General | $178,732 | ManagementAndGeneralAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $131,488 | TotalAmt |
| Program Services | $130,226 | ProgramServicesAmt |
| Management And General | $1,262 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,552,471 | TotalAmt |
| Program Services | $19,135,966 | ProgramServicesAmt |
| Management And General | $6,416,505 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,888,604 | BOYAmt |
| EOY | $1,935,839 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,715,743 | BOYAmt |
| EOY | $2,166,720 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,457,555 | BOYAmt |
| EOY | $1,610,502 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,520 | BOYAmt |
| EOY | $28,028 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $895,572 | BOYAmt |
| EOY | $859,450 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,093,323 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,266,212 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $840,640 | BOYAmt |
| EOY | $827,111 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,507,140 | BOYAmt |
| EOY | $7,890,806 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,325,077 | BOYAmt |
| EOY | $2,522,254 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $379,431 | BOYAmt |
| EOY | $316,862 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,766,049 | BOYAmt |
| EOY | $4,107,271 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,830,331 | BOYAmt |
| EOY | $22,264,843 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,771,913 | BOYAmt |
| EOY | $4,357,520 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,938,141 | BOYAmt |
| EOY | $8,476,834 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,159,779 | BOYAmt |
| EOY | $4,306,414 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,869,833 | BOYAmt |
| EOY | $17,140,768 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,608,193 | BOYAmt |
| EOY | $3,483,995 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,352,305 | BOYAmt |
| EOY | $1,640,080 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,960,498 | BOYAmt |
| EOY | $5,124,075 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,830,331 | BOYAmt |
| EOY | $22,264,843 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$839,314 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $2,891 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $722,557 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,551,209 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $934,108 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $792,617 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,480,044 | CurrentTaxYearAmt |
| Total | $6,480,535 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $14,373,486 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,499,787 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,877,620 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $17,583,374 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $18,229,900 | CurrentTaxYearAmt |
| Total | $77,564,167 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,096,043 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,050,996 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $15,811,728 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $18,375,991 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $20,709,944 | CurrentTaxYearAmt |
| Total | $84,044,702 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $63,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,322 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,037 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $30,603 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,003 | CurrentTaxYearAmt |
| Total | $146,965 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $689,250 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,793,201 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $39,300 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $165,973 | CurrentTaxYearAmt |
| Total | $2,687,724 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $752,250 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,809,523 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $59,337 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $30,603 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $182,976 | CurrentTaxYearAmt |
| Total | $2,834,689 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $81,210,013 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,235,918 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $159,741 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $200,638 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $234,400 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $242,093 | CurrentTaxYearAmt |
| Total | $2,072,790 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,235,918 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $159,741 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $200,638 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $234,400 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $242,093 | CurrentTaxYearAmt |
| Total | $2,072,790 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $128,220 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $617 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,656 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,248 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,079 | CurrentTaxYearAmt |
| Total | $139,820 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,460,181 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,211,354 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,020,022 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $18,611,639 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $20,954,116 | CurrentTaxYearAmt |
| Total | $86,257,312 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.94150 | PublicSupportCY509Pct |
| Public Support PY509 | 0.93150 | PublicSupportPY509Pct |
| Investment Income CY | 0.02400 | InvestmentIncomeCYPct |
| Investment Income PY | 0.02490 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part III, Line 12, Explanation of Other Income: | FormAndLineReferenceDesc |
| Explanation | Miscellaneous Revenue - 2020 Amount: $ 666. 2021 Amount: $ 617. 2022 Amount: $ 7,656. 2023 Amount: $ 1,248. 2024 Amount: $ 2,079. Insurance Proceeds - 2020 Amount: $ 127,554. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | Yes (1) | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $8,128 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | Yes (1) | RalliesDemonstrationsInd |
| Rallies Demonstrations | $8,128 | RalliesDemonstrationsAmt |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $16,256 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II-B, Line 1: | FormAndLineReferenceDesc |
| Explanation | The Federal Liaison Center informs GFOA members about federal legislation, regulations, judicial actions, and policies that affect public finance functions and represents the interests of GFOA in Washington, DC. Center staff collects, analyzes, and disseminates information to GFOA members and provides policymakers with information on GFOA positions. | ExplanationTxt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,558,501 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,069,001 | DepreciationAmt |
| Book Value | $489,500 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $293,864 | OtherCostOrOtherBasisAmt |
| Depreciation | $168,411 | DepreciationAmt |
| Book Value | $125,453 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $240,958 | OtherCostOrOtherBasisAmt |
| Depreciation | $28,800 | DepreciationAmt |
| Book Value | $212,158 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $827,111 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | GFOA 457(b) Plan Investments (TIAA) | Desc |
| Book Value | $2,522,254 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $2,522,254 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Right-of-use Assets | $3,234,180 |
| Due from Related Party | $873,091 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $4,107,271 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Right-of-use Liabilities | Desc |
| Amt | $4,306,414 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,306,414 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | The GFOA and Endowment Corporation are both tax-exempt organizations as permitted under Section 501(c)(3) of the Internal Revenue code. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the GFOA and the Endowment Corporation may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of GFOA or the Endowment and various positions related to the potential sources of unrelated business income (UBIT). The tax benefits recognized in the financial statements form such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the reported period presented in these financial statements. GFOA and the Endowment Corporation each separately file Form 990 in the U.S. federal jurisdiction and the State of Illinois. GFOA also files a Form 990-T with the Internal Revenue Service. GFOA has federal net operating loss carryforwards available to offset future unrelated taxable income, if any. Net operating loss carryforwards total in excess of $1 million at March 31, 2025 and 2024. Future utilization of the carryforwards (limited to 80% of taxable income) is uncertain. Accordingly, the associated deferred tax asset is fully reserved by a valuation allowance. | ExplanationTxt |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| North America | 0 | 0 | Program Services | Speaker Fees and Travel Expenses | $13,564 |
| East Asia and the Pacific | 0 | 0 | Program Services | Educational Course Development | $13,246 |
| Europe (Including Iceland & Greenland) | 0 | 0 | Program Services | SAAS Fees and Travel Expenses | $9,375 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $36,185 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $36,185 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Boston College Center for Retirement Research | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 140 Commonwealth Avenue | AddressLine1Txt |
| City | Chestnut Hill | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02467 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 042103545 | RecipientEIN |
| IRC Section | 501(c)(3) | IRCSectionDesc |
| Cash Grant | $209,247 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | Research | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships are awarded to encourage highly qualified individuals to pursue careers in public finance. | GrantTypeTxt |
| Recipient | 19 | RecipientCnt |
| Cash Grant | $126,450 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The contributions are monitored by the program directors. If applicable, reports are requested from the recipient to illustrate proper use of funding. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)
| TitleTitleTxt | 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Christopher P Morrill | ||||||||||||||
| Executive Director, CEO | $446,421 | $0 | $0 | $0 | $3,184 | $0 | $45,762 | $0 | $33,930 | $0 | $529,297 | $0 | $0 | $0 |
| Michele M Levine | ||||||||||||||
| Director, Technical Services Center | $370,784 | $0 | $0 | $0 | $1,684 | $0 | $45,853 | $0 | $20,284 | $0 | $438,605 | $0 | $0 | $0 |
| Michael Mucha | ||||||||||||||
| Deputy Executive Director | $352,779 | $0 | $0 | $0 | $373 | $0 | $45,966 | $0 | $37,589 | $0 | $436,707 | $0 | $0 | $0 |
| Beth Aldana | ||||||||||||||
| Chief Administrative Officer | $289,015 | $0 | $0 | $0 | $1,259 | $0 | $40,920 | $0 | $26,393 | $0 | $357,587 | $0 | $0 | $0 |
| Emily Brock | ||||||||||||||
| Director, Federal Liaison | $263,813 | $0 | $0 | $0 | $396 | $0 | $38,510 | $0 | $33,699 | $0 | $336,418 | $0 | $0 | $0 |
| Shayne Kavanagh | ||||||||||||||
| Senior Manager, Research | $253,535 | $0 | $0 | $0 | $373 | $0 | $25,767 | $0 | $15,141 | $0 | $294,816 | $0 | $0 | $0 |
| Sarah Lombardi | ||||||||||||||
| Director of Finance | $226,041 | $0 | $0 | $0 | $320 | $0 | $34,218 | $0 | $12,069 | $0 | $272,648 | $0 | $0 | $0 |
| Randall Towns | ||||||||||||||
| Director of Education | $209,128 | $0 | $0 | $0 | $833 | $0 | $32,628 | $0 | $21,580 | $0 | $264,169 | $0 | $0 | $0 |
| Eva Olsaker | ||||||||||||||
| Director of Consulting | $210,576 | $0 | $0 | $0 | $446 | $0 | $32,671 | $0 | $12,001 | $0 | $255,694 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 1a | FormAndLineReferenceDesc |
| Explanation | Travel for companions - Reimbursement of companion travel expenses for President, President-Elect, Past-President, and Executive Director/CEO are generally considered taxable unless the business purpose of the companion's travel has been established and documented. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | GFOA membership classes are composed of active members, associate members, and honorary members. |
| Form 990, Part VI, Section A, line 7a | Active members in good standing shall be entitled to vote on a) Election of the executive board; b) Approval of honorary members; c) Amendment of bylaws; and d) Other such matters the executive board presents to the voting members. |
| Form 990, Part VI, Section A, line 7b | GFOA's public policy positions are developed by the GFOA standing committees, approved by the GFOA Executive Board, and adopted by the GFOA membership at the annual business meeting held in conjunction with the GFOA Annual Conference. |
| Form 990, Part VI, Section B, line 11b | The organization retains the services of an independent CPA firm to prepare the organization's 990. Management reviews the completed Form 990 draft. Once a draft of the 990 has been completed, the 990 is reviewed by the finance committee and then distributed to all Board of Director members of the organization via a secure website. The board members are then able to review the 990 draft and respond with questions, concerns, or comments. At the end of the review period, including any time needed to address questions and comments, the 990 is finalized and filed with the IRS. |
| Form 990, Part VI, Section B, line 12c | Each year, all members of the board of directors and staff are required to read and sign the conflict-of-interest policy. This statement requires certification that they "are not aware of any matter in which I am personally involved that may present an actual or potential conflict of interest." If any potential or actual conflict of interest arises during the year, they agree to immediately disclose the conflict and if appropriate remove themselves from discussion, vote and/or further service. |
| Form 990, Part VI, Section B, line 15 | Compensation committee, independent compensation consultant, Form 990 of other organizations, compensation survey, approval by the compensation committee, and approval by the full Executive Board. |
| Form 990, Part VI, Section C, line 19 | Governing documents and conflict of interest policy available upon request. Audited financial statements are available at www.gfoa.org and to the public upon request. |
| Form 990, Part IX, line 11g | Consulting & Subcontractor Fees: Program service expenses 2,412,475. Management and general expenses 892,593. Fundraising expenses 0. Total expenses 3,305,068. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GFOA Endowment Corporation | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 203 N LaSalle Street Suite 2700 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237208840 | EIN |
| Primary Activities | Type I Supporting Organization | PrimaryActivitiesTxt |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | Line 12a, I | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Government Finance Officers Assn of the United States & Canada | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GFOA Endowment Corporation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionTypeTxt |
| Involved | $1,815,946 | InvolvedAmt |
| Method Of Amount Determination | Book Value | MethodOfAmountDeterminationTxt |