Civic Intelligence

Command and General Staff College Foundation Inc

990 • Fiscal year 2019 • EIN 20-4254979

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 07, 2020

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

14th percentile

0.00x

Higher debt load relative to assets than 14% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

19th percentile

0.03x

Higher debt load relative to revenue than 19% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

33rd percentile

-1.4%

Higher net margin than 33% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

41st percentile

$103,000

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 13.6% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

64th percentile

7.9%

Faster asset growth than 64% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

81st percentile

24%

Faster revenue growth than 81% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$5,424,183

Up $398,187 (+7.9%) from 2018

Net Assets

Up

$5,399,082

Up $391,461 (+7.8%) from 2018

Liabilities

Up

$25,101

Up $6,726 (+37%) from 2018

Revenue

Up

$756,063

Up $148,498 (+24%) from 2018

Expenses

Down

$766,277

Down $272,037 (-26%) from 2018

Net Income

Up

-$10,214

Up $420,535 (+98%) from 2018

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

2019

Assets$5,424,183
Liabilities$25,101
Net Assets$5,399,082

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

2019

Revenue$756,063
Expenses$766,277
Net Income-$10,214
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 7, 2020
Return Version
2019v5.0
Gross Receipts
$1,915,459
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$4,253,442$5,036,125▲ $782,683
Savings and Temporary Cash Investments$711,128$283,174▼ $427,954
Inventories for Sale or Use$46,095$68,346▲ $22,251
Pledges and Grants Receivable$12,100$35,900▲ $23,800
Cash and Non-Interest-Bearing Accounts$150$436▲ $286
Land, Buildings, and Equipment, Net$3,081$202▼ $2,879
Total Assets$5,025,996$5,424,183▲ $398,187
Liabilities
Accounts Payable and Accrued Expenses$15,575$25,101▲ $9,526
Deferred Revenue$2,800--
Total Liabilities$18,375$25,101▲ $6,726
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,726,743$3,669,287▼ $1,057,456
Net Assets Without Donor Restrictions$280,878$1,729,795▲ $1,448,917
Total Net Assets Fund Balance$5,007,621$5,399,082▲ $391,461
Total Liabilities and Net Assets / Fund Balance$5,025,996$5,424,183▲ $398,187

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$202$113,735$113,937

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$4,738,292-▲ $576,512$1,645,518$3,669,286
2018$5,319,299$77,004▼ $183,196$474,815$4,738,292
2017$5,290,756$21,348▲ $424,993$417,798$5,319,299
2016$5,185,321$126,974▲ $343,910$365,449$5,290,756
2015$5,742,788$19,258▲ $9,483$586,208$5,185,321
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$319,645
Program Service Revenue
$104,253
Investment Income
$331,378
Other Revenue
$787
All Other Contributions
$309,383
Change in Net Assets
$-10,214

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table3$38,492Local Market Rates
Securities Publicly Traded2$31,520Close Price on Gift Date
Other Non Cash Contri Table1$30,000Local Market Rates
Other Non Cash Contri Table1$12,287Comparable Billing Rates
Other Non Cash Contri Table1$12,200Appraisal
Total Noncash Contributions8$124,499-

Audited Revenue Reconciliation

Revenue per Audited Statements
$722,380
Revenue Not Reported on Financial Statements
$33,683
Revenue Not Reported on Form 990
$402,960
Total Revenue per Audited Statements
$1,125,340
Total Revenue per Form 990
$756,063
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$448,002
Salaries, Compensation, and Employee Benefits$318,275
Total Fundraising Expense$110,646
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$106,558$104,878$79,108$290,544
Fees for Services Other$65,680$14,556$612$80,848
Fees for Services Accounting-$69,747-$69,747
All Other Expenses$39,320$10,445$1,613$51,378
Occupancy$39,389--$39,389
Office Expenses$23,605$5,170$6,029$34,804
Fees for Service Investment Mgmnt Fees$33,685--$33,685
Payroll Taxes$8,239$8,268$6,049$22,556
Information Technology$9,646$5,060$4,232$18,938
Travel$12,307$376$4,625$17,308
Other Expenses$3,744-$7,369$11,113
Conferences and Meetings$8,557$2,038$164$10,759
Pension Plan Contributions$2,596$1,734$845$5,175
Insurance-$4,457-$4,457
Depreciation Depletion$1,593--$1,593
Advertising$659--$659
Total Functional Expenses$428,902$226,729$110,646$766,277

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$766,277
Total Expenses per Audited Statements$733,878
Expenses per Audited Statements$732,591
Expenses Not Reported on Financial Statements$33,686
Expenses Not Reported on Form 990$1,287
Other Expense Adjustments$3
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
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 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

Minnesota, mississippi, new hampshire, new jersey, new mexico, new york, north carolina, north dakota, oregon, pennsylvania, rhode island, south carolina, tennessee, utah, virginia, washington, west virginia, wisconsin

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
Col Ret Roderick Cox
Title
CEO & President
Phone
9136510624
Signed
2020-07-07

Organization Details

Principal Officer
Col Ret Roderick Cox
Formed
2005
Legal Domicile
Ks
Voting Board Members
28
Independent Board Members
28
Employees
7
Volunteers
28

Preparer

Firm
Kramer & Associates Cpas LLC
Address
2050 SPRUCE ST, LEAVENWORTH, KS 66048
Preparer
Anthony B Kramer
Phone
9136801690
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

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 the colonel arthur d. "bull" simons center for the study of interagency cooperation, our largest program. In 2019, we continued the center's focus of building an interagency body of knowledge and educating interagency leaders. In the area of building an interagency body of knowledge, we supported scholarship and original research through publication of the peer reviewed interagency journal four times during the year as well as by publishing interagency studies and special papers to highlight original research by students, faculty, and practitioners. The interagency journals included a dedicated weapons of mass destruction issue and a dedicated professional ethics issue. The center website continues to be the "go-to" site for interagency practitioner use. Our library of texts and bibliography of interagency work is referenced thousands of times per month. In the area of educating interagency leaders, we coordinated our speaker programs out of the center under the distinguished speaker series label to provide a one-stop clearing house for coordination and conduct of several speaker programs including the interagency brown bag lecture series, the wwi pershing lecture series, and the dacor visiting professor of diplomacy program. The interagency brown bag lecture series in cooperation with the command and general staff school, continued to be highly successful, featuring a monthly lecture on different interagency functions and agencies. Average attendance at the iabbls was over 70, and while focused at the cgsc students and faculty, included a number of attendees from agencies across the fort and the general public. Lectures were provided free of charge and posted, when allowed by the presenter, at our website and on youtube for use by interagency professionals and practitioners across the world.

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

The foundation fosters a strong relationship between the military and the private sector through our outreach programs. This is our second largest program and included efforts by the foundation to help connect, educate and inform the public about the effectiveness and unique capabilities of cgsc. We provided visibility and participation opportunities for the college at public events in the kansas city area such as the un peacekeepers presentation at the wwi museum at liberty memorial, significant moments in history presentations at the kansas city public library, the international relations council world quest competition event, the university of kansas cybersecurity conference, and at the leaders of tomorrow symposium at park university. We promoted understanding and highlighted the college's capabilities and competence by hosting presentations and tours at the cgsc. Information tours of the college and fort included programs with the greater kansas city chamber of commerce, the kansas city chiefs ambassadors, and various civic and social organizations. We hosted two natioanal security roundtables in cooperation with the college that had over fifty civic and governmental leaders in attendance and allowed for direct interface between business and civic leaders from across the country with cgsc students and faculty. Our website and social media pages continue to be information resources for not only foundation programs and events but also for information about events and schedules of the us army command and general staff college and fort leavenworth.

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

The foundation promotes leader development, encourages excellence in the faculty and student body, and enriches the college's academic environment through its various professional ethics programs. As our third largest program the ethics program focus area includes sponsorship of the gen hugh shelton visiting distinguished chair of ethics, which consists of the foundation employing a distinguished academician who provides services to the college such as advice for master's degree candidates conducting research in the area of ethics, conducting instructor training seminars, serving as the keynote speaker for the college's ethics symposia, and providing advice on ethics instruction program/curriculum development to the department of command and leadership. The foundation once again co- sponsored with cgsc an ethics symposium which included the entire cgsoc class and ethicists from across the army and civilian academia. The foundation sponsored speakers, program activities, and administrative activities that allowed for the college to present a well-received public event that added to the professional acumen of all involved. Publications the foundation produced to advance the professional discourse and the study and practice of ethics and ethical leadership included an issue of the peer-reviewed interagency journal and a special report which consisted of papers presented at the ethics symposium. Part of the program of the leaders of tomorrow symposium conducted in partnership with park university included discussions on the topic of ethics in business and leadership.

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

Alumni contact: the foundation fosters continued contact with between cgsc and their alumni through our publication and free distribution of the foundation news magazine, through our alumni association program which is available via our dedicated alumni website, and through our social media presence. We continue to work with cgsc and alumni to refine programs and services that are of interest to alumni and serve the interests of cgsc. 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. During 2019 the initiative was featured in the kansas magazine. Awards for excellence: the foundation encourages excellence in the faculty and student body and enhances the institution's academic and professional activities by sponsoring numerous awards recognizing excellence by both students and faculty in research, writing, academics, and professional proficiency. For sams, the foundation provided all of the academic and professional awards presented at graduation. For 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 also provided awards for recognition of instructors of the year and for awards of the professor emeritus designation. Likewise, we presented awards for inductees of the international hall of fame. Cgsc curriculum enhancements: the foundation enhanced the academic curriculum of cgsc by providing guest speakers and subject matter experts to include the powell lecture series presentation and the shelton visiting professor of ethics. College mission support: the foundation enriches the college's academic environment, fosters a strong relationship between the military and the private sector, encourages excellence in the faculty and student body, and promotes leader development through sponsorship of various college missions. This includes support to the annual eagle-owl exchange exercise with officers from the british staff college; support to the commandant's welcome reception and the sams director's welcome; sponsorship for a team of faculty and students at the world quest competition hosted by the kc irc; and other support as requested by the college leadership on behalf of students, faculty, and staff. Support is also provided for the annual visits by the cgsc board of visitors which serves an important part of the accreditation process. The foundation provided representation items for cgsoc students taking electives that included exchange visits to the british, french, german, argentinian, and australian staff colleges. Finally, we provided the deputy commandant challenge coins which are used to recognize excellence by the faculty, staff, and students. Family programs: the foundation enhances the quality of life for the students, faculty, and family members of cgsc through our family programs. We planned and executed a number of programs ranging from providing products that fostered reading programs for both youth and adults at the combined arms research library, to book signing events with celebrities such as gary sinise, to sponsorship of people to people and chamber of commerce programs for international students and their families, to sponsoring a resiliency elective course, to providing funds for holiday meals and emergency situations. Gift shop: the foundation encourages pride in the faculty and student body and maintains contact with alumni through the gift shop program. Our gift shop provides a visible representation of the foundation for the students, faculty, and visitors. The shop makes available "foundation and cgsc logoed gear" for sale to promote the mission of the foundation and instill pride in the college as an institution. Each year

Form 990, Part IX, Line 11G

Consulting / contract labor 65,680 14,556 612

Form 990, Part XI, Line 9

Book / tax difference depr -1,285

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Endowed funds are invested with the original principal of the gift held indefinitely. Income earned on the account is used for programs in accordance with the donor's intent.

Schedule D, Page 3, Part X

The foundation has received notice 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. The foundations's form 990 is subject to examination by the irs, generally for three years after they are filed.

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

Book / tax depreciation difference 1,287

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

ROUNDING 3

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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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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