Civic Intelligence

Command and General Staff College Foundation Inc

EIN 20-4254979 • 501(c)3 • Fort Leavenworth, KS

Profile

The cgsc foundation supports the us army command and general staff college in educating leaders for the 21st century in the following six mission areas: enrich the college's academic environment; foster a strong relationship between the military and the private sector; enhance the institution's research activities; promote leader development; encourage excellence in the faculty and student body; and maintain contact with alumni.

100 Stimson Ave Ste 1149Fort Leavenworth, KS 66027

www.cgscfoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

15th percentile

0.00x

Higher debt load relative to assets than 15% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.02x

Higher debt load relative to revenue than 20% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

16th percentile

-15%

Higher net margin than 16% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

40th percentile

1.7%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

11%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,369,932

Up $90,973 (+1.7%) from 2023

Liabilities

Down

$20,566

Down $15,109 (-42%) from 2023

Net Assets

Up

$5,349,366

Up $106,082 (+2.0%) from 2023

Revenue

Up

$853,118

Up $82,692 (+11%) from 2023

Expenses

Down

$978,049

Down $7,641 (-0.8%) from 2023

Net Income

Up

-$124,931

Up $90,333 (+42%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $6,939,782Liabilities 2010: $38,510Net Assets 2010: $6,901,2722010Assets 2011: $6,448,988Liabilities 2011: $20,598Net Assets 2011: $6,428,3902011Assets 2012: $6,078,876Liabilities 2012: $240,635Net Assets 2012: $5,838,2412012Assets 2013: $6,970,734Liabilities 2013: $91,815Net Assets 2013: $6,878,9192013Assets 2014: $7,127,785Liabilities 2014: $30,803Net Assets 2014: $7,096,9822014Assets 2015: $6,413,135Liabilities 2015: $38,186Net Assets 2015: $6,374,9492015Assets 2016: $6,197,241Liabilities 2016: $34,969Net Assets 2016: $6,162,2722016Assets 2017: $5,915,418Liabilities 2017: $43,363Net Assets 2017: $5,872,0552017Assets 2018: $5,025,996Liabilities 2018: $18,375Net Assets 2018: $5,007,6212018Assets 2019: $5,424,183Liabilities 2019: $25,101Net Assets 2019: $5,399,0822019Assets 2020: $5,331,194Liabilities 2020: $30,245Net Assets 2020: $5,300,9492020Assets 2021: $5,810,072Liabilities 2021: $78,747Net Assets 2021: $5,731,3252021Assets 2022: $5,363,618Liabilities 2022: $66,831Net Assets 2022: $5,296,7872022Assets 2023: $5,278,959Liabilities 2023: $35,675Net Assets 2023: $5,243,2842023Assets 2024: $5,369,932Liabilities 2024: $20,566Net Assets 2024: $5,349,3662024

Highlighted filing

2024

Assets$5,369,932
Liabilities$20,566
Net Assets$5,349,366

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2010: $1,169,1442010Expenses 2011: $1,413,5662011Expenses 2012: $1,553,7522012Revenue 2013: $1,965,740Expenses 2013: $1,226,147Net Income 2013: $739,5932013Revenue 2014: $1,488,619Expenses 2014: $1,200,246Net Income 2014: $288,3732014Revenue 2015: $392,435Expenses 2015: $984,088Net Income 2015: -$591,6532015Revenue 2016: $644,940Expenses 2016: $1,004,448Net Income 2016: -$359,5082016Revenue 2017: $511,202Expenses 2017: $1,017,212Net Income 2017: -$506,0102017Revenue 2018: $607,565Expenses 2018: $1,038,314Net Income 2018: -$430,7492018Revenue 2019: $756,063Expenses 2019: $766,277Net Income 2019: -$10,2142019Revenue 2020: $431,288Expenses 2020: $687,554Net Income 2020: -$256,2662020Revenue 2021: $819,800Expenses 2021: $744,171Net Income 2021: $75,6292021Revenue 2022: $1,026,892Expenses 2022: $939,415Net Income 2022: $87,4772022Revenue 2023: $770,426Expenses 2023: $985,690Net Income 2023: -$215,2642023Revenue 2024: $853,118Expenses 2024: $978,049Net Income 2024: -$124,9312024

Highlighted filing

2024

Revenue$853,118
Expenses$978,049
Net Income-$124,931

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.37$0.02$5.35$0.85$0.98$0.12
2023Detailed filing. Detailed filing data is available for this year.$5.28$0.04$5.24$0.77$0.99$0.22
2022Detailed filing. Detailed filing data is available for this year.$5.36$0.07$5.30$1.03$0.94$0.09
2021Detailed filing. Detailed filing data is available for this year.$5.81$0.08$5.73$0.82$0.74$0.08
2020Detailed filing. Detailed filing data is available for this year.$5.33$0.03$5.30$0.43$0.69$0.26
2019Detailed filing. Detailed filing data is available for this year.$5.42$0.03$5.40$0.76$0.77$0.01
2018Detailed filing. Detailed filing data is available for this year.$5.03$0.02$5.01$0.61$1.04$0.43
2017Detailed filing. Detailed filing data is available for this year.$5.92$0.04$5.87$0.51$1.02$0.51
2016Detailed filing. Detailed filing data is available for this year.$6.20$0.03$6.16$0.64$1.00$0.36
2015Detailed filing. Detailed filing data is available for this year.$6.41$0.04$6.37$0.39$0.98$0.59
2014Detailed filing. Detailed filing data is available for this year.$7.13$0.03$7.10$1.49$1.20$0.29
2013Detailed filing. Detailed filing data is available for this year.$6.97$0.09$6.88$1.97$1.23$0.74
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.08$0.24$5.84$1.55
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.45$0.02$6.43$1.41
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.94$0.04$6.90$1.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.0
Gross Receipts
$981,243
Mission and Program Overview

Mission

The cgsc foundation supports the u.s. Army command and general staff college in educating leaders for the 21st century in the following six mission areas: enrich the college's academic environment; foster a strong relationship between the military and the private sector; enhance the institution's research activities; promote leader development; encourage excellence in the faculty and student body; and maintain contact with alumni.

The cgsc foundation supports the united states army command and general staff college in educating leaders for the 21st century in the following six mission areas: enrich the college's academic environment; foster a strong relationship between the military and the private sector; enhance the institution's research activities; promote leader development; encourage excellence in the faculty and student body; and, maintain contact with alumni.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,809,994$4,935,909▲ $125,915
Savings and Temporary Cash Investments$149,229$146,338▼ $2,891
Inventories for Sale or Use$159,286$135,019▼ $24,267
Intangible Assets$80,633$74,733▼ $5,900
Cash and Non-Interest-Bearing Accounts$71,271$61,789▼ $9,482
Pledges and Grants Receivable-$10,750-
Land, Buildings, and Equipment, Net$8,546$5,394▼ $3,152
Total Assets$5,278,959$5,369,932▲ $90,973
Liabilities
Accounts Payable and Accrued Expenses$35,675$20,566▼ $15,109
Total Liabilities$35,675$20,566▼ $15,109
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,417,547$4,814,828▲ $397,281
Net Assets Without Donor Restrictions$825,737$534,538▼ $291,199
Total Net Assets Fund Balance$5,243,284$5,349,366▲ $106,082
Total Liabilities and Net Assets / Fund Balance$5,278,959$5,369,932▲ $90,973

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$-6,337$86,915$80,578
Leasehold Improvements$11,731$20,125$31,856

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$4,417,547$81,883▲ $387,761$72,364$4,814,827
2023$4,166,043$142,278▲ $312,392$207,610$4,413,621
2022$4,292,898$201,736▼ $277,992$50,599$4,166,043
2021$3,773,853$32,671▲ $494,109$7,735$4,292,898
2020$3,669,286$16,535▲ $113,154$25,122$373,853
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$233,557
Program Service Revenue
$259,191
Investment Income
$290,381
Other Revenue
$69,989
All Other Contributions
$173,957
Change in Net Assets
$-124,931

Audited Revenue Reconciliation

Revenue per Audited Statements
$853,118
Revenue Not Reported on Form 990
$231,013
Total Revenue per Audited Statements
$1,084,131
Total Revenue per Form 990
$853,118
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$595,616
Salaries, Compensation, and Employee Benefits$382,433
Total Fundraising Expense$60,758
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$202,018$25,372$21,299$248,689
Current Officers, Directors, Trustees, and Key Employees$75,954$22,873$1,174$100,001
Fees for Services Other$66,463$7,812$1,665$75,940
Office Expenses$63,752$747$3,818$68,317
All Other Expenses$41,709$2,747$12,444$56,900
Fees for Services Accounting-$53,211-$53,211
Occupancy$41,896$2,565-$44,461
Travel$42,413$95-$42,508
Advertising$15,402$250$18,066$33,718
Payroll Taxes$21,324$3,862$1,724$26,910
Other Expenses$17,075$842$137$17,212
Information Technology$12,206$1,838$280$14,324
Conferences and Meetings$9,980$466-$10,446
Depreciation Depletion$9,052--$9,052
Pension Plan Contributions$5,433$1,249$151$6,833
Insurance-$5,978-$5,978
Total Functional Expenses$787,384$129,907$60,758$978,049

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$978,049
Total Expenses per Audited Statements$978,049
Total Expenses per Form 990$978,049
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Under the bylaws, trustees serving on the board of trustees are considered members.

Form 990, Page 6, Part VI, Line 7A

Potential trustees are nominated by other existing trustees and are then vetted by the nominating committee; selected candidates are then submitted to the full board of trustees for final approval.

Form 990, Page 6, Part VI, Line 11B

Form 990 is reviewed and approved by the audit committee. The approved form 990 is then sent to the entire board of trustees for review and comment. After review period, the ceo signs and submits the form 990.

Form 990, Page 6, Part VI, Line 12C

In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the trustees and members of committees with governing board delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, the interested person shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate action, including any corrective action.

Form 990, Page 6, Part VI, Line 15A

The board of trustees established a human resources (hr) committee that evaluates the ceo on an annual basis. The chairman of the hr committee consolidates the information and presents his findings to the hr committee. The hr committee reviews comparability data, past performance, and independent executive compensation information to determine if any adjustments should be made. The chairman of the hr committee reports findings and recommendations to the board annually.

Form 990, Page 6, Part VI, Line 15B

Periodic reviews shall be conducted no less frequently than annually. The periodic reviews shall, at a minimum, include whether compensation and other arrangements and benefits are reasonable, based on market conditions and foundation performance.

Form 990, Page 6, Part VI, Line 17

California, florida, georgia, hawaii, illinois, kansas, kentucky, maine, maryland, michigan, north dakota

Form 990, Page 6, Part VI, Line 19

The form 990 is listed on the guidestar website and available upon request through the foundation business office. The bylaws and annual reports are listed on the foundation website. All of the founding documents (form 1023, articles of incorporation, bylaws, and conflict of interest policy) are available upon request through the foundation business office.

Filing and Contact Details

Filer

Filer Name
Command and General Staff College
EIN
20-4254979
Phone
9136510624
Address
100 STIMSON AVE STE 1149, FORT LEAVENWORTH, KS 66027

Signing Officer

Name
Ms Lora Morgan
Title
CEO & President
Phone
9136510624
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ms Lora Morgan
Formed
2005
Legal Domicile
Ks
Voting Board Members
36
Independent Board Members
36
Employees
9
Volunteers
36

Preparer

Firm
Ssc Advisors Inc
Address
8001 COLLEGE BLVD SUITE 200, OVERLAND PARK, KS 66210-1800
Preparer
Adam T Wuerfele
Phone
9134914484
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The cgsc foundation supports the united states army command and general staff college in educating leaders for the 21st century in the following six mission areas: enrich the college's academic environment; foster a strong relationship between the military and the private sector; enhance the institution's research activities; promote leader development; encourage excellence in the faculty and student body; and, maintain contact with alumni.

Form 990, Page 2, Part III, Line 4A

Outreach program: the foundation fosters a strong relationship between the college, the military and the private sector through our outreach program. Connecting americans with the college and their military was our largest program in 2024, as our foundation supported the college with numerous activities and events to help educate and inform the public about the role and mission of the college, the effectiveness and unique capabilities of cgsc in the areas of leader development and national security, and the college's faculty and students' world-class talents. We provided visibility and participation opportunities for the college at public events and via on-line platforms at public events in the greater kansas city area and in washington dc as well as virtually by partnering with the army, kansas university, the irc of kansas city, park university, the leavenworth- lansing chamber of commerce, and various other civic and commercial organizations. In 2024, we hosted several small group and individual tours of the college and fort leavenworth with the ceo and various trustees conducting tours and moderating discussions on various topics. These visits connected key army/college leaders with business and community leaders. We published two editions and distributed over 17,000 hard copies and posted on-line our award-winning foundation news magazine which highlights various aspects of the college and tells the reading public and cgsc alumni across the country about all the latest happenings at the college and fort leavenworth. The college leadership used our magazine as a command information forum to communicate with students, faculty, alumni and the greater foundation audience. Our foundation's arter-rowland national security forum allowed for monthly gatherings of kansas city area business and community leaders along with college leadership to discuss issues of national security and which showcased the academic and practitioner expertise of the college faculty and various other us government officials.

Form 990, Page 2, Part III, Line 4B

College support: the foundation enriches the college's academic environment, fosters a strong relationship between the military and the private sector, enhances the institution's research activities, and encourages excellence in the faculty and student body through our college support program. The foundation continued its support to the college through support of the commandant's receptions, spouse programs, funding for representational items that recognize excellence by the faculty, staff, and students, and by facilitating guest lecturers on a variety of topics to include ethics, leadership, interagency operations, and professional development which enhanced instruction and professional dialogue across the college. We continued our support to the college's academic excellence programs by sponsoring numerous awards which enhanced the recognition of both students and faculty excellence in research, writing, academics, and professional proficiency. For sams the foundation provided 100% of the academic and professional awards presented at graduation. For cgss/cgsoc the foundation provided 75% of the awards presented for academic and professional excellence as well as oversaw several awards that are privately endowed. The foundation once again conducted the annual powell lecture series presentation, sponsoring in a former us ambassador to discuss with the students and faculty issues of national security, which was one of the highest rated presentations of the year by the students and faculty. We continued support of the college through our foundation's alumni association program, servicing as a link between alumni across the world and happenings at the college. Our foundation news magazine, along with our website and weekly message traffic, supported the college's effort to communicate the new curriculum and programs to the general public and military families as well as to alumni and professionally concerned organizations. Each edition of the foundation news magazine continues to have articles from the college leadership to include the commandant, deputy commandant, dean, and the various school directors. We continue the "alumni news" section to the magazine that allows alumni and friends to communicate with each other and share their news. Our foundation's communiques continue to play a significant role in supporting the communications efforts of the college.

Form 990, Page 2, Part III, Line 4C

Family support programs: the foundation enriches the college's academic environment, promotes leader development, and encourages excellence in the faculty and student body by supporting programs that enrich the lives of our military and their families. Military families undergo the hardships of moving which effects the families having to change communities, jobs, and schools for less than a year. Our mission is to try to ease the change by providing support to families. To foster family activities and to support children's literacy, our foundation provided materials and activity items in support of the ike skelton combined arms research library adult and children reading programs. In addition to providing more than 300 books directly to the library, we provided materials supporting over 1200 family members in several reading programs including youth summer camp reading programs and the community reads program. The library programs are designed to help bridge the learning gap as dod families relocate during the summer season by encouraging reading throughout the summer to maintain educational skills as they prepare for the new school season. The foundation supported our international military student (ims) families through support to the operation international sponsorship program, providing resources that supported sponsorship activities and interaction. We provided funding and support for a family fishing derby which not only encouraged family activity but also introduced a bit of americana to the international officers and their families. Our foundation provided kansas speedway tickets to nascar races as well as held a "check out your library" event where we gave away books to children. We also co-sponsored with the kansas city fisher house a family friendly 5k race that afforded both military and civilian families the opportunity to participate in an activity that showcased the historical landscape of fort leavenworth and promoted physical fitness. To further assist military families, we funded twelve college scholarships for family members through our foundation's alumni association - seven for graduating high school students, and five for continuing education students - assisting these military families with the cost of college education.

Form 990, Page 2, Part III, Line 4D

Art of war initiative: the foundation enriches the college's academic environment through the art of war initiative. The initiative is a means to assist the college's effort to preserve, protect, promote, and present the unique cgsc collection of art and gifts that the college has been accumulating since 1934. While mostly dormant during the year, the foundation did support the curation of newly received gifts to the college as well as provided several in-person tours that included showing the gifts and told of their unique place in the history of the college. Gift shop: the foundation encourages excellence in the faculty and student body, commemorates the uniqueness of military assignments, and maintains contact with alumni through one of our fastest growing programs, the gift shop program. The gift shops provide a visible representation of the foundation for the students, faculty, alumni, and family members. Our gift shop makes available "foundation and college logoed gear" for retail sale to promote the brands of the college, the various schools, and the foundation beyond our regular programs and encourages alumni activity and school spirit. Each year we produce a unique holiday ornament that commemorates cgsc, fort leavenworth, the international officer program or other aspects of the leavenworth experience, which is only available for sale through our gift shops and which have become a novelty collector's item. Our gift shops sell exclusive cgsc class rings that are a visible reminder of the importance of cgsc in a student's professional education. We are constantly adding new inventory, as requested by the cgsc faculty and students, that provides unique gifts and mementoes that commemorate service time spent at fort leavenworth and cgsc. Our gift shops on-line and in the frontier army museum on fort leavenworth allow for us to highlight the college and foundation to visitors and alumni outside the college campus who would not normally visit the college and provide the opportunity to shop our unique collection of gifts and memorabilia. News magazine: the foundation fosters strong relations between the military and the private sector, maintains contact with the alumni, and encourages excellence in the faculty and student body through publication of our award-winning foundation news magazine. The magazine informs the public of the importance of the cgsc mission, of the nature and success of foundation programs in support of the college and provides information about graduates and other items of interest. Each edition features information from the commandant and college leadership informing readers about the curriculum, leader development activities, and what is of importance to the college leadership. In the two editions published in 2024, we featured articles that recognized faculty and student achievement, on prominent alumni, and highlighted graduation and award events garnered by both faculty and students. The e-magazine format continues to receive wide distribution and we had over 17,000 hard copies distributed to include all residents of fort leavenworth, all us embassies around the world, and to all state and territory adjutants' general. The magazine emphasizes content rather than advertising and is a key element in the foundation's strategic communications program. Privately endowed awards: the foundation administers several privately endowed awards that recognize academic and professional excellence on behalf of the endowers. The ltc boyd mccanna "mac" harris award: the foundation encourages excellence in the faculty and student body through the administration of the ltc boyd mccanna "mac" harris leadership award with an endowment from moira and gary sinise. The award recognizes the leader that demonstrates qualities of inspirational and motivational leadership throughout the year at cgsc as determined by the department of command and leadership faculty. The award presented is a 2013 general of the army commemorat

Financial Statement Notes

Schedule D, Page 3, Part X

The foundation is a not-for-profit foundation that is exempt from income taxes under section 501(c)(3) of the internal revenue code. The foundation had no unrelated business income, as defined by the internal revenue code, during the year ended december 31, 2024. As of december 31, 2024, there were no uncertain tax positions identified. The foundation is no longer subject to tax examinations by tax authorities for forms 990, return of foundation exempt from income tax, for fiscal years before december 31, 2021.

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IRS990/ActivityOrMissionDesc0THE CGSC FOUNDATION SUPPORTS THE UNITED STATES ARMY COMMAND AND GENERAL STAFF COLLEGE IN EDUCATING LEADERS FOR THE 21ST CENTURY IN THE FOLLOWING SIX MISSION AREAS: ENRICH THE COLLEGE'S ACADEMIC ENVIRONMENT; FOSTER A STRONG RELATIONSHIP BETWEEN THE MILITARY AND THE PRIVATE SECTOR; ENHANCE THE INSTITUTION'S RESEARCH ACTIVITIES; PROMOTE LEADER DEVELOPMENT; ENCOURAGE EXCELLENCE IN THE FACULTY AND STUDENT BODY; AND, MAINTAIN CONTACT WITH ALUMNI.
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