2026-05-13T14:48:58-05:00 2025-06-30 132781641 MITCHELL & TITUS LLP 80 PINE STREET 32ND FL NEW YORK NY 10005 990 2024-07-01 270038938 SMART GROWTH AMERICA SMAR 2022073355 1350 EYE STREET 425 WASHINGTON DC 20005 ELIZABETH OSBORNE PRESIDENT & CEO 2022073355 2026-05-13 1 0 ERIC HARRISON P01916785 2127094500 2026-05-08 2024 2025-03-06 01:10:19Z ELIZABETH OSBORNE 7203795 0 X WWW.SMARTGROWTHAMERICA.ORG X 2002 DC FORMED TO CONSERVE ENERGY, NATURAL RESOURCES, PROTECT ENVIRONMENTAL AND AESTHETIC QUALITY 11 11 43 10 0 0 4471333 5395169 1417031 1803108 19212 5008 0 510 5907576 7203795 0 0 0 0 4019411 4224376 0 0 1083 5680315 4260472 9699726 8484848 -3792150 -1281053 9610090 8748440 5228706 5520958 4381384 3227482 X SMART GROWTH AMERICA ENVISIONS A COUNTRY WHERE NO MATTER WHERE YOU LIVE, OR WHO YOU ARE, YOU CAN ENJOY LIVING IN A PLACE THAT IS HEALTHY, PROSPEROUS, AND RESILIENT. OUR MISSION IS TO EMPOWER COMMUNITIES THROUGH TECHNICAL ASSISTANCE, ADVOCACY, AND THOUGHT LEADERSHIP TO REALIZE OUR VISION OF LIVABLE PLACES, HEALTHY PEOPLE, AND SHARED PROSPERITY. 0 0 4840194 1552648 EDUCATION, OUTREACH AND POLICY: POLICY DEVELOPMENT AND ADVOCACY FOR SMART GROWTH POLICIES AT VARIOUS LEVELS OF GOVERNMENT. 1783979 255978 IMPLEMENTATION AND ADVISING: PROVIDE TECHNICAL ASSISTANCE TO COMMUNITIES AND PUBLIC OFFICIALS WHO WANT INFORMATION ABOUT SMART GROWTH IMPLEMENTATION AND POLICY MAKING. 6624173 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 78 0 43 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X ELIZABETH OSBORNE 2022073355 1350 EYE ST SUITE 425 WASHINGTON DC DC 20005 AMY COTTER - TERM ENDED BOARD MEMBER 2.00 0.00 X 0 0 0 ANDRE LEROUX BOARD MEMBER 2.00 0.00 X 0 0 0 ANITA COZART - TERM ENDED BOARD MEMBER 2.00 0.00 X 0 0 0 ASHOK GUPTA - TERM ENDED BOARD MEMBER 2.00 0.00 X 0 0 0 CAMILLE BROOME BOARD MEMBER 2.00 0.00 X 0 0 0 DANIELLE ARIGONI - TERM ENDED BOARD MEMBER 2.00 0.00 X 0 0 0 EMEKA MONEME BOARD MEMBER 2.00 0.00 X 0 0 0 JACK MACHEK - TERM ENDED BOARD MEMBER 2.00 0.00 X X 0 0 0 JEREMY MADSEN BOARD MEMBER 2.00 0.00 X X 0 0 0 MADELINE F COOK BOARD MEMBER 2.00 0.00 X X 0 0 0 MAELA BILONIK - TERM ENDED BOARD MEMBER 2.00 0.00 X 0 0 0 PATRICE FREY BOARD MEMBER 2.00 0.00 X 0 0 0 PETER KASABACH BOARD MEMBER 2.00 0.00 X 0 0 0 PETER PARK BOARD MEMBER 2.00 0.00 X 0 0 0 SHALINI VAJHALA BOARD MEMBER 2.00 0.00 X 0 0 0 STEWART SCHAWARTZ BOARD MEMBER 2.00 0.00 X 0 0 0 SUSAN D DAGGETT BOARD MEMBER 2.00 0.00 X 0 0 0 CALVIN GLADNEY PRESIDENT & CEO (THROUGH 4/2025) 40.00 0.00 X 288500 0 13983 ELIZABETH OSBORNE PRESIDENT & CEO (AS OF 4/2025) 40.00 0.00 X 194663 0 42116 ISAAC MINTZ HIRED 05302024 VP, FINANCE AND ADMINSTRATION 40.00 0.00 X 133514 0 14962 ERICA COVA DIRECTOR OF COMMUNICATIONS 40.00 0.00 X 163590 0 10137 JOHN ROBERT SMITH SENIOR POLICY ADVISOR 40.00 0.00 X 178045 0 24675 KATHARINE BURGESS VP, LAND USE & DEVELOPMENT 40.00 0.00 X 179399 0 40073 1137711 0 145946 14 0 1 0 CLIFTON LARSON ALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 PROFESSIONAL ACCOUNTING SERVICES 218883 1 112026 30000 5253143 5395169 FEES FOR SERVICE 900099 1801608 1801608 HONARARIA 900099 1500 1500 1803108 5008 5008 MISCELLANEOUS REVENUE 900099 510 510 510 7203795 1803618 0 5008 X 315118 145652 168761 705 2998137 2256123 742014 99111 22796 76315 541372 105954 435418 270638 62247 208391 67450 67450 27797 27797 2982235 3677038 -695181 378 5000 5000 6423 1881 4542 97802 75093 22709 420357 420357 117072 103088 13984 144559 144559 74122 74122 32504 32504 DUES AND SUBSCRIPTION 208907 28434 180473 PAYROLL ADMINISTRATION 57397 57397 MISCELLANEOUS 18847 1308 17539 8484848 6624173 1859592 1083 1104614 2141293 3181494 1300025 850000 1203307 40016 78081 835222 388030 736526 447192 3697440 3578542 9610090 8748440 746693 766081 103130 4482013 4651747 5228706 5520958 X -1038293 -1277489 5419677 4504971 4381384 3227482 9610090 8748440 -1281053 127151 0 X 0 1 X 1 0 X 4935067 4299571 10419152 4471333 5395169 29520292 4935067 4299571 10419152 4471333 5395169 29520292 15265305 14254987 5494 3031 12353 19212 5008 45098 8346 510 8856 29574246 0.48200 0.56160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 429980 490057 920037 1380056 15083 9691 24774 107495 122514 230009 345014 9089 6275 15364 431891 39263 392628 295732 274285 21447 107599 74482 33117 447192 RIGHT OF USE ASSET 3578542 3578542 LEASE LIABILITY 296961 OPERATING LEASE LIABILITY - NONCURRENT PORTION 4354786 4651747 X 7203795 0 7203795 0 7203795 8484848 0 8484848 0 8484848 PART X, LINE 2: SGA PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2025, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE ACCOMPANYING FINANCIAL STATEMENTS OR WHICH MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS PART X, LINE 2: SGA IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. SGA HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A)(1). ACCOUNTING PRINCIPLES ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDES CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. SGA PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2025, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE ACCOMPANYING FINANCIAL STATEMENTS OR WHICH MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF JUNE 30, 2025, THE STATUTE OF LIMITATIONS FOR FISCAL YEARS 2022 THROUGH 2025 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH SGA FILES TAX RETURNS. IT IS SGA'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. X X 0 0 0 0 0 0 0 0 0 CALVIN GLADNEY PRESIDENT & CEO (THROUGH 4/2025) 280500 0 8000 0 0 0 6302 0 7681 0 302483 0 0 0 ELIZABETH OSBORNE PRESIDENT & CEO (AS OF 4/2025) 194663 0 0 0 0 0 5996 0 36120 0 236779 0 0 0 KATHARINE BURGESS VP, LAND USE & DEVELOPMENT 179399 0 0 0 0 0 5309 0 34764 0 219472 0 0 0 JOHN ROBERT SMITH SENIOR POLICY ADVISOR 178045 0 0 0 0 0 5451 0 19224 0 202720 0 0 0 ERICA COVA DIRECTOR OF COMMUNICATIONS 157590 0 6000 0 0 0 4820 0 5317 0 173727 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FEDERAL FORM 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS AND THE AUDIT COMMITTEE FOR REVIEW AND COMMENT PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS AND TRUSTEES ARE REQUIRED TO SIGN A DISCLOSURE FORM RELATED TO CONFLICTS OF INTEREST ON AN ANNUAL BASIS. THE DISCLOSURE ARE REVIEWED AND ANY POTENTIAL CONFLICTS ARE ADDRESSED ACCORDING TO THE ORGANIZATION'S BYLAWS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE REVIEWS COMPENSATION FOR POTENTIAL CANDIDATES AND THE PRESIDENT AND CEO, AND APPROVES COMPENSATION BASED ON AVAILABLE COMPARABLE DATA. ALL EXECUTIVE COMMITTEE MEETINGS AND DECISIONS ARE DOCUMENTED IN MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 SGA MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 3,677,038. MANAGEMENT AND GENERAL EXPENSES -695,181. FUNDRAISING EXPENSES 378. TOTAL EXPENSES 2,982,235.