Civic Intelligence

Command and General Staff College Foundation Inc

990 • Fiscal year 2014 • EIN 20-4254979

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 22, 2015

100 Stimson Ave Ste 1149Fort Leavenworth, KS 66027

(913) 651-0624

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

12th percentile

0.00x

Higher debt load relative to assets than 12% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

13th percentile

0.02x

Higher debt load relative to revenue than 13% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

78th percentile

19%

Higher net margin than 78% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

56th percentile

$130,000

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

48th percentile

2.3%

Faster asset growth than 48% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

10th percentile

-24%

Faster revenue growth than 10% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Assets

Up

$7,127,785

Up $157,051 (+2.3%) from 2013

Net Assets

Up

$7,096,982

Up $218,063 (+3.2%) from 2013

Liabilities

Down

$30,803

Down $61,012 (-66%) from 2013

Revenue

Down

$1,488,619

Down $477,121 (-24%) from 2013

Expenses

Down

$1,200,246

Down $25,901 (-2.1%) from 2013

Net Income

Down

$288,373

Down $451,220 (-61%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2014

Assets$7,127,785
Liabilities$30,803
Net Assets$7,096,982

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$1,488,619
Expenses$1,200,246
Net Income$288,373
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 22, 2015
Return Version
2014v5.0
Gross Receipts
$2,862,808
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,921,182$4,114,111▲ $192,929
Savings and Temporary Cash Investments$2,870,540$2,855,434▼ $15,106
Inventories for Sale or Use$70,643$76,037▲ $5,394
Pledges and Grants Receivable$74,926$60,148▼ $14,778
Land, Buildings, and Equipment, Net$33,303$21,915▼ $11,388
Cash and Non-Interest-Bearing Accounts$140$140→ $0
Total Assets$6,970,734$7,127,785▲ $157,051
Liabilities
Accounts Payable and Accrued Expenses$82,511$23,999▼ $58,512
Other Liabilities$9,304$6,804▼ $2,500
Total Liabilities$91,815$30,803▼ $61,012
Net Assets / Fund Balance
Permanently Rstr Net Assets$3,009,500$3,009,500→ $0
Temporarily Rstr Net Assets$2,965,744$2,723,288▼ $242,456
Unrestricted Net Assets$903,675$1,364,194▲ $460,519
Total Net Assets Fund Balance$6,878,919$7,096,982▲ $218,063
Total Liabilities and Net Assets / Fund Balance$6,970,734$7,127,785▲ $157,051

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$21,133$59,317$80,450
Leasehold Improvements$782$31,074$31,856

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$5,985,244$52,026▲ $186,882$-481,364$5,742,788
2013$5,722,635$53,547▲ $433,398$-224,336$5,985,244
2012$6,314,354$132,086▲ $287,670$-1,011,475$5,722,635
2011$6,748,431$376,744▲ $127,419$-938,240$6,314,354
2010$6,787,745$359,023▲ $235,771$-634,108$6,748,431
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$899,103
Program Service Revenue
$280,608
Investment Income
$295,640
Other Revenue
$13,268
All Other Contributions
$142,445
Change in Net Assets
$288,373

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,452,224
Revenue Not Reported on Financial Statements
$36,395
Revenue Not Reported on Form 990
$-20,167
Total Revenue per Audited Statements
$1,432,057
Total Revenue per Form 990
$1,488,619
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$756,901
Salaries, Compensation, and Employee Benefits$443,345
Total Fundraising Expense$45,753
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$190,592$63,135$24,735$278,462
Current Officers, Directors, Trustees, and Key Employees$70,990$50,859$8,151$130,000
Fees for Services Other$103,368$627-$103,995
Conferences and Meetings$93,034$4,541$499$98,074
Office Expenses$64,472$9,066$390$73,928
Fees for Services Accounting-$70,265-$70,265
All Other Expenses$40,839$3,132$2,920$46,891
Occupancy$41,340--$41,340
Fees for Service Investment Mgmnt Fees$30,059$6,336-$36,395
Travel$31,118$1,081$3,664$35,863
Payroll Taxes$21,913$7,658$2,549$32,120
Information Technology$13,253$18,033-$31,286
Other Expenses$4,140$8,596-$12,736
Depreciation Depletion$6,858$1,761$103$8,722
Advertising$4,290$1,289$2,735$8,314
Insurance-$4,108-$4,108
Pension Plan Contributions$1,931$825$7$2,763
Total Functional Expenses$902,208$252,285$45,753$1,200,246

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,213,994
Total Expenses per Form 990$1,200,246
Expenses per Audited Statements$1,163,851
Expenses Not Reported on Form 990$50,143
Expenses Not Reported on Financial Statements$36,395
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll and Sales Tax Liabilities$6,804
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 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 2

Col. (ret.) willard b. Snyder rolf d. Snyder trustee trustee family relationship harold b. Palmer john robinson trustee trustee business relationship harold b. Palmer michael v. Meyer trustee trustee business relationship michael d. Hockley jeffrey o. Ellis trustee trustee business relationship

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

At each annual meeting of the board, trustees shall be elected to hold office by a majority vote of the trustees then in office. Vacancies among the trustees for any reason may be filled by a majority vote of the trustees then in office. Trustees normally shall serve no more than two consecutive three-year terms of office provided, however, this restriction may in exceptional cases be waived by a majority vote of the trustees at any regular or special meeting of the board at which a quorum is present. Former trustees may be reelected by the board after one years absence from the board. A trustee whose term expires at an annual meeting shall not thereby be disqualified from voting for the election of a successor.

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

Form 990 is reviewed and approved by the finance and 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 personnel committee that evaluates the ceo on an annual basis. The chairman of the personnel committee consolidates the information and presents his findings to the chairman of the compensation committee. The compensation committee reviews comparability data, past performance and independent executive compensation information to determine if any adjustments should be made. The chairman of the compensation committee reports his findings and recommendations to the board at the annual meeting.

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 19

The form 990 is listed on the guidestar website and available upon request at 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 at 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
Douglas L Tystad
Title
CEO
Phone
9136510624
Signed
2015-06-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Douglas L Tystad
Formed
2005
Legal Domicile
Ks
Voting Board Members
44
Independent Board Members
44
Employees
6
Volunteers
28

Preparer

Firm
Demaranville & Associate Cpas LLC
Address
121 CHEROKEE ST, LEAVENWORTH, KS 66048
Preparer
Sherry L Demaranville
Phone
9136824548
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S 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.

Form 990, Page 2, Part III, Line 2

See descriptions of programming for form 990, part iii, line 4d in schedule o.

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

Philanthropist and businessman (2014). The dla is presented periodically by the foundation trustees to recognize a deserving individual for a lifetime of achievement in support of the united states military.

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

Discussed during 73 panels. Eight of the papers were by college faculty. Thirteen members of the college faculty served as moderators during the panels. Vendors from 30 nationwide publishing houses presented the latest books and manuscripts in print. Two museums presented physical displays and tours through the liberty memorial and national world war i museum were provided to all participants. The meeting was considered one of the best conferences in recent memory for the smh.

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

The foundation enriches the college's academic environment, enhances the institution's research activities, and encourages excellence in the faculty and student body by sponsoring faculty and student research and outreach missions. The foundation sponsored one faculty member and one student conducting original research for use in college course curricula, scholarly publications, or book development. This activity also includes attendance at scholarly conferences to deliver academic research papers which enhance the academic reputation and standing of the college in the academic community. The foundation sponsored four faculty members' attendance at scholarly conferences during the year. Expenses: 3,089 the foundation maintains contact with alumni through our web presence, our dedicated alumni web connect capability, and our social media presence. These costs support the administration and management of the website and social media capability. Expenses: 7,316 the foundation encourages excellence in the faculty and student body and enhances the institution's research activities by sponsoring several awards recognizing excellence in students and faculty. For sams, the foundation provides the award for the best monographs for each course as determined by the sams faculty. For cgsc, the foundation provides the marshall award (top u.s. Student); the eisenhower award (top international student); the master tactician award; the master logistician award; the homeland security studies award; the colin powell interagency studies award; the birrer- brooks award (outstanding mmas thesis); the hans schlup award (top international student as voted by peers); the simons center interagency writing award (original research and publication); and the ltc boyd mccanna "mac" harris leadership award. In addition, the foundation sponsors the instructors of the year awards for both military and civilian instructors as selected by the college leadership. All awards include a distinctive keepsake and are recorded publicly in the awards hall on the lower level of the lewis and clark center. Expenses: 3,132 the foundation supports leader development, enriches the college's academic environment, and encourages excellence in the faculty and student body through co-sponsorship with cgsc of the annual ethics symposium. This annual event is part of a college elective course and brings together academicians, leaders, and students to analyze and discuss aspects of the army professional ethic. The fifth annual symposium with the theme "professional ethics and personal morality" was conducted may 5-8, 2014. The symposium hosted 125 attendees, including 75 students attending to satisfy an elective course for cgsc. The foundation website is the official archive for the papers that were discussed during the symposium. Expenses: 25,965 the foundation enriches the college's academic environment, promotes leader development, and encourages excellence in the faculty and student body by supporting the college's soldier and family resiliency programs. After 13 years of continuous conflict, military members and their families are under significant stress. The program supports soldiers and their families in reconnecting and reintegrating by providing life and coping skills for all family members. The foundation supports the comprehensive soldier fitness program for students and the master resiliency training course for military spouses with contract instructors and educational materials. In 2014, over 200 students and spouses were supported. In addition, the foundation provides materials and activity items in support of the ike skelton combined arms research library youth reading programs conducted annually and during the summer youth programs. Expenses: 3,492 the foundation enriches the college's academic environment, fosters a strong relationship between the military and the private sector, and encourages excellence in the faculty and student body by sponsoring the nationa

Form 990, Part XI, Line 9

Pledges receivable time value discount book/tax difference -463 gift shop cost of sales - adjustment to revenue 23,230 gift shop cost of sales - adjustment to expenses -23,230 pledge receivable write off -4,000 book / tax depreciation difference -3,750

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Permanently restricted net assets consist of endowment funds established by donors that stipulate the original principal of the gift is to be held and invested by the foundation indefinitely, and the income from the funds is to be expended for purposes designated by the donor. Permanent endowments include: general hugh shelton ethics chair: 2,500,000 colin l. Powell lecture series: 500,000 major general hans schlup award: 5,000 mac harris leadership award: 4,500 temporarily restricted net assets contain donor-imposed restrictions that expire upon the passage of time or once specific actions are undertaken by the foundation. Temporarily restricted funds include: colonel arthur d. Simons center: 1,272,554 general hugh shelton ethics chair: 875,166 colin l. Powell lecture series: 288,043 family support: 46,576 david beaham memorial fund: 5,545 national security roundtable: 2,500 major general hans schlup award: 2,389 mac harris leadership award: 1,105 subsequent period: 229,410 board designated funds include 10,000 for usage on the colin l. Powell lecture series.

Schedule D, Page 3, Part X

Note 2 - summary of significant accounting policies income taxes - the foundation is a qualified not-for-profit organization and is exempt from income tax under section 501(c)(3) of the internal revenue code, but is subject to u.s. Tax on any unrelated business income. At december 31, 2014, and 2013, the foundation had no income tax liabilities recorded for unrelated business income. The foundation's forms 990, return of organizations exempt from income tax, for the years ending 2012, 2013, and 2014 are subject to examination by the irs, generally for three years after they are filed. Note 11 - income taxes the foundation has received notification from the internal revenue service that it qualifies as a not-for-profit organization and is exempt from income tax under section 501(c)(3) of the internal revenue code. The foundation has adopted fasb asc 740-10-25, which requires that a tax position be recognized or derecognized based on a "more likely than not" threshold. This applies to positions taken or expected to be taken in a tax return. The foundation does not believe its financial statements include any uncertain tax positions.

Schedule D, Page 4, Part XI, Line 2D

Pledges receivable time value discount book/tax difference -463 gift shop cost of sales - adjustment to revenue 23,230

Schedule D, Page 4, Part XII, Line 2D

Gift shop cost of sales - adjustment to expenses 23,230 pledge receivable write off 4,000 book / tax depreciation difference 3,750

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IRS990/ActivityOrMissionDesc0THE 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.
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IRS990/Form990PartVIISectionAGrp/PersonNm8LT GEN RET ROBERT ARTER
IRS990/Form990PartVIISectionAGrp/PersonNm9MARK JONES
IRS990/Form990PartVIISectionAGrp/PersonNm10MICHAEL D HOCKLEY
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IRS990/Form990PartVIISectionAGrp/PersonNm23TEDD JOHNSON
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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