Civic Intelligence

Council of State Governments

EIN 36-6000818 • 501(c)3 • Lexington, KY

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Profile

Csg is a nonpartisan community of the states, committed to connecting, informing, inspiring and empowering public servants in all three branches of state government to put the best ideas and solutions into practice.

1776 Avenue Of The StatesLexington, KY 40511

www.csg.org

Siviq Scores

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

Liabilities / Assets

74th percentile

0.54x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.64x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

59th percentile

8.1%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

74th percentile

$582,042

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

66th percentile

10%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

0.1%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$76,887,235

Up $7,181,437 (+10%) from 2023

Liabilities

Up

$41,702,686

Up $1,915,138 (+4.8%) from 2023

Net Assets

Up

$35,184,549

Up $5,266,299 (+18%) from 2023

Operations
Liabilities / Revenue67th percentileNet Margin59th percentile

Revenue

Up

$65,359,734

Up $37,423 (+0.1%) from 2023

Expenses

Up

$60,054,293

Up $2,417,390 (+4.2%) from 2023

Net Income

Down

$5,305,441

Down $2,379,967 (-31%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

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

$80M$60M$40M$20M$0Assets 2010: $25,758,960Liabilities 2010: $14,936,693Net Assets 2010: $10,822,2672010Assets 2011: $25,907,857Liabilities 2011: $15,906,629Net Assets 2011: $10,001,2282011Assets 2012: $30,541,434Liabilities 2012: $19,664,444Net Assets 2012: $10,876,9902012Assets 2013: $31,681,322Liabilities 2013: $19,547,079Net Assets 2013: $12,134,2432013Assets 2014: $32,776,611Liabilities 2014: $20,454,646Net Assets 2014: $12,321,9652014Assets 2015: $33,435,543Liabilities 2015: $19,976,741Net Assets 2015: $13,458,8022015Assets 2016: $33,739,005Liabilities 2016: $20,111,785Net Assets 2016: $13,627,2202016Assets 2017: $31,350,205Liabilities 2017: $17,767,241Net Assets 2017: $13,582,9642017Assets 2018: $32,259,711Liabilities 2018: $17,727,992Net Assets 2018: $14,531,7192018Assets 2019: $33,740,367Liabilities 2019: $16,867,113Net Assets 2019: $16,873,2542019Assets 2020: $36,069,604Liabilities 2020: $19,608,005Net Assets 2020: $16,461,5992020Assets 2021: $43,258,736Liabilities 2021: $21,644,927Net Assets 2021: $21,613,8092021Assets 2022: $57,519,613Liabilities 2022: $35,478,324Net Assets 2022: $22,041,2892022Assets 2023: $69,705,798Liabilities 2023: $39,787,548Net Assets 2023: $29,918,2502023Assets 2024: $76,887,235Liabilities 2024: $41,702,686Net Assets 2024: $35,184,5492024

Highlighted filing

2024

Assets$76,887,235
Liabilities$41,702,686
Net Assets$35,184,549
Open 2024 Filing

Operations Trend

Revenue Growth29th percentile

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

$80M$60M$40M$20M$0-$20MExpenses 2010: $33,395,7112010Expenses 2011: $36,037,9022011Expenses 2012: $30,369,2332012Expenses 2013: $32,695,4762013Revenue 2014: $33,423,985Expenses 2014: $33,436,949Net Income 2014: -$12,9642014Revenue 2015: $36,142,433Expenses 2015: $35,053,381Net Income 2015: $1,089,0522015Revenue 2016: $41,067,772Expenses 2016: $40,908,534Net Income 2016: $159,2382016Revenue 2017: $39,441,755Expenses 2017: $39,651,190Net Income 2017: -$209,4352017Revenue 2018: $39,941,858Expenses 2018: $39,131,734Net Income 2018: $810,1242018Revenue 2019: $41,456,900Expenses 2019: $39,218,553Net Income 2019: $2,238,3472019Revenue 2020: $38,819,611Expenses 2020: $39,311,160Net Income 2020: -$491,5492020Revenue 2021: $43,166,862Expenses 2021: $38,458,252Net Income 2021: $4,708,6102021Revenue 2022: $46,682,188Expenses 2022: $45,977,891Net Income 2022: $704,2972022Revenue 2023: $65,322,311Expenses 2023: $57,636,903Net Income 2023: $7,685,4082023Revenue 2024: $65,359,734Expenses 2024: $60,054,293Net Income 2024: $5,305,4412024

Highlighted filing

2024

Revenue$65,359,734
Expenses$60,054,293
Net Income$5,305,441
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$76,887,235
Liabilities
$41,702,686
Net assets
$35,184,549
Revenue
$65,359,734
Expenses
$60,054,293
Net income
$5,305,441
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$76.9$41.7$35.2$65.4$60.1$5.31
2023Detailed filing. Detailed filing data is available for this year.$69.7$39.8$29.9$65.3$57.6$7.69
2022Detailed filing. Detailed filing data is available for this year.$57.5$35.5$22.0$46.7$46.0$0.70
2021Detailed filing. Detailed filing data is available for this year.$43.3$21.6$21.6$43.2$38.5$4.71
2020Detailed filing. Detailed filing data is available for this year.$36.1$19.6$16.5$38.8$39.3$0.49
2019Detailed filing. Detailed filing data is available for this year.$33.7$16.9$16.9$41.5$39.2$2.24
2018Detailed filing. Detailed filing data is available for this year.$32.3$17.7$14.5$39.9$39.1$0.81
2017Detailed filing. Detailed filing data is available for this year.$31.4$17.8$13.6$39.4$39.7$0.21
2016Detailed filing. Detailed filing data is available for this year.$33.7$20.1$13.6$41.1$40.9$0.16
2015Detailed filing. Detailed filing data is available for this year.$33.4$20.0$13.5$36.1$35.1$1.09
2014Detailed filing. Detailed filing data is available for this year.$32.8$20.5$12.3$33.4$33.4$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.7$19.5$12.1$32.7
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.5$19.7$10.9$30.4
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.9$15.9$10.0$36.0
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.8$14.9$10.8$33.4
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$65,474,636
Mission and Program Overview

Mission

The Council of State Governments is a non-partisan region-based organization serving all three branches of state government. CSG fosters the exchange of insights and ideas to help state officials shape public policy which offers unparalleled regional, national and international opportunities to network, develop leaders, collaborate and create problem-solving partnerships.

Csg unites the states to advance the common good.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$26,661,760$36,860,262▲ $10,198,502
Investments Other Securities$18,597,922$19,638,861▲ $1,040,939
Cash and Non-Interest-Bearing Accounts$2,912,445$4,586,896▲ $1,674,451
Pledges and Grants Receivable$6,018,733$3,933,010▼ $2,085,723
Investments in Publicly Traded Securities$2,170,804$2,380,889▲ $210,085
Prepaid Expenses and Deferred Charges$3,752,733$2,250,798▼ $1,501,935
Land, Buildings, and Equipment, Net$832,770$1,442,639▲ $609,869
Accounts Receivable$3,233,686$864,919▼ $2,368,767
Total Assets$69,705,798$76,887,235▲ $7,181,437
Other Assets Total$5,524,945$4,928,961▼ $595,984
Liabilities
Other Liabilities$22,513,382$24,398,249▲ $1,884,867
Deferred Revenue$9,964,886$10,662,983▲ $698,097
Accounts Payable and Accrued Expenses$7,309,280$6,641,454▼ $667,826
Total Liabilities$39,787,548$41,702,686▲ $1,915,138
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$29,918,250$35,184,549▲ $5,266,299
Total Net Assets Fund Balance$29,918,250$35,184,549▲ $5,266,299
Total Liabilities and Net Assets / Fund Balance$69,705,798$76,887,235▲ $7,181,437

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,057,235$845,690$1,902,925
Buildings$105,828$939,957$1,045,785
Land$279,576-$279,576
Other Assets Org$4,928,961--
Other Securities$185,155--
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David AdkinsExecutive Director/CEOFT$369,569$212,473$582,042
Megan QuattlebaumDirector of Justice CenterFT$301,065$54,718$355,783
Jessica SaundersResearch DirectorFT$237,867$57,809$295,676
Marshall ClementDeputy Director of Justice CenterFT$238,454$35,418$273,872
Kenya SalaudeenDirector of Human Resources & Talent AcquisitionFT$212,590$35,446$248,036
Kenya SalaudeenDirector of Human Resources & Talent-$212,590$35,446$248,036
Heather ShafferChief Fiscal StrategistFT$203,401$41,296$244,697
Sandra JametDirector, Development and Grants ManagementFT$215,444$23,750$239,194
Sandra JametDirector, Development and Grants Man-$215,444$23,750$239,194
Edgar RuizDirector of WestFT$196,599$42,090$238,689
Laura TomakaDirector of MidwestFT$159,801$48,049$207,850
David BietteDirector of East/eastern Regional ConferenceFT$168,233$37,964$206,197
David BietteDirector of East/eastern Regional Co-$168,233$37,964$206,197
Rachel GrayDirector of SouthFT$165,957$29,990$195,947

Board Members and Trustees

NameTitle
Sen Joan BallwegImmediate Past National Chair and Board Member
Rep Kevin RyanNational Chair and Board Member
Sen Elgie SimsNational Chair-elect and Board Member
Gov Joe LombardoNational President and Board Member
Mike GipsonNational Vice Chair and Board Member
Bernice CorleyBoard Member
Cam WardBoard Member
Chuck SpahosBoard Member
Cindy KadlecBoard Member
Claudia MendezBoard Member
Comm Vicki SchmidtBoard Member
Gov John CarneyBoard Member
Gov Laura KellyBoard Member
Greg SattizahnBoard Member
Helene KeeleyBoard Member
Hon Bob HunterBoard Member
Hon David WilliamsBoard Member
Hon Gene ZmudaBoard Member
Jamie WestBoard Member
Jessica GearyBoard Member
Kelly HardwickBoard Member
Lt Gov Juliana StrattonBoard Member
Marie Belle GendronBoard Member
Min Lori CarrBoard Member
Paul PateBoard Member
Paul WhiteBoard Member
Rep Adrienne JonesBoard Member
Rep Bob GodfreyBoard Member
Rep Cameron SextonBoard Member
Rep Cindy AbramsBoard Member
Rep Corey MockBoard Member
Rep David MeadeBoard Member
Rep Greggor IlaganBoard Member
Rep Jason HughesBoard Member
Rep Javier MartinezBoard Member
Rep Julia HowardBoard Member
Rep Marvin AbneyBoard Member
Rep Mike YinBoard Member
Rep Nathaniel LedbetterBoard Member
SEN LOU D'ALLESANDROBoard Member
Sen Beth MizellBoard Member
Sen Bill FergusonBoard Member
Sen Bill HansellBoard Member
Sen Bill ReinekeBoard Member
Sen Bo WatsonBoard Member
Sen Craig BlairBoard Member
Sen Gary StevensBoard Member
Sen Greg HembreeBoard Member
Sen Marc PachecoBoard Member
Sen Mary KuneshBoard Member
Sen Roger VictoryBoard Member
Sen Ronald KouchiBoard Member
Sen Sam HuntBoard Member
Sen Todd WeilerBoard Member
Steve SimonBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
The Turnout LLCConsultingPO BOX 7316, Silver Spring, MD 20907$663,248
Recidiviz INCConsulting651 N BROAD ST STE 205 2660, Middletown, DE 19709$359,192
Mathematica INCConsultingPO BOX 825996, Philadelphia, PA 19182-5996$356,097
Brimley Group INCConsulting1201 SEVEN LOCKS ROAD SUITE 360, Potomac, MD 20854$202,600
Mjc Consulting LLCConsulting186 SEVEN FARMS DR SUITE F BOX 380, Daniel Island, SC 29492$191,915
Revenue and Support

Revenue Composition

Contributions and Grants
$45,547,217
Program Service Revenue
$17,446,856
Investment Income
$2,289,318
Other Revenue
$76,343
All Other Contributions
$5,514,379
Change in Net Assets
$5,305,441

Audited Revenue Reconciliation

Revenue per Audited Statements
$59,170,006
Revenue Not Reported on Financial Statements
$6,189,728
Revenue Not Reported on Form 990
$1,208,641
Other Revenue Adjustments
$6,189,728
Total Revenue per Audited Statements
$60,378,647
Total Revenue per Form 990
$65,359,734
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$36,392,533
Other Expenses$23,661,760
Total Fundraising Expense$618,847
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$22,886,917$1,619,995$160,032$24,666,944
Fees for Services Other$7,778,874$307,632-$8,086,506
Conferences and Meetings$5,903,565$98,670$8,899$6,011,134
Other Employee Benefits$3,141,422$375,466$43,199$3,560,087
Travel$3,145,452$150,162$60,391$3,356,005
Current Officers, Directors, Trustees, and Key Employees$1,714,669$1,190,532$182,782$3,087,983
Pension Plan Contributions$2,073,772$837,841$74,920$2,986,533
Payroll Taxes$1,878,320$186,359$26,307$2,090,986
Occupancy$1,786,800$158,382$24,094$1,969,276
Office Expenses$1,578,393$200,796$25,178$1,804,367
Information Technology$359,967$43,709$6,035$409,711
Depreciation Depletion$97,069$200,048-$297,117
Other Expenses$236,775$14,879$6,277$251,654
Insurance$42,712$5,309$733$48,754
Fees for Services Accounting-$41,250-$41,250
Fees for Services Legal-$31,696-$31,696
Total Functional Expenses$53,205,958$6,229,488$618,847$60,054,293

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$60,054,293
Total Expenses per Audited Statements$55,536,594
Expenses per Audited Statements$54,640,692
Expenses Not Reported on Financial Statements$5,413,601
Other Expense Adjustments$5,413,601
Expenses Not Reported on Form 990$895,902
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Cash Due to Managed Organizations$19,469,288
Operating Lease Liabilities$4,928,961
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, Part VI, Section B, Line 11B

“The form 990 is provided to the members of leadership council (a_subset of the executive committee) as well as the co-chairs of the finance committee before it is filed.”

Form 990, Part VI, Section B, Line 15

“A compensation study is conducted on a periodic basis either internally by the human resources department of csg or by the use of an outside consultant for all employees of the organization.”

Form 990, Part VI, Section C, Line 19

“PROVIDED UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Council of State Governments
EIN
36-6000818
Phone
8592448140
Address
1776 AVENUE OF THE STATES, LEXINGTON, KY 40511
Doing Business As
The Council of State Governments Ltd

Signing Officer

Name
Heath Huddleston CPA
Title
Director of Finance
Phone
8592448140
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heath Huddleston CPA
Formed
1933
Legal Domicile
Ky
Voting Board Members
56
Independent Board Members
56
Employees
432
Volunteers
56

Preparer

Firm
Blue & Co LLC
Address
250 WEST MAIN STREET SUITE 2900, LEXINGTON, KY 40507
Preparer
Richard C Shields
Phone
8592531100
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contract and consulting services expense: program service expenses 7,778,874. Management and general expenses 307,632. Fundraising expenses 0. Total expenses 8,086,506.”

FORM 990, PART XI, LINE 9:

“Separation of midwest interstate passenger rail commission, filed own 990 -351,881.”

Form 990, Part XII, Line 2B

“The method did not change from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by csg and recognize a tax liability if csg has taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by csg and has concluded that as of june 30, 2024 and 2023 there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying financial statements. Csg is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 114,902.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Revenues of managed organizations 6,189,728.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 114,902.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Expenses of managed organizations 5,413,601.”

Raw XML AppendixShowing 400 of 1,181 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0GRANTS AND CONTRACTS - CSG MANAGES A RANGE OF FEDERALLY AND PRIVATELY FUNDED GRANTS, CONTRACTS, AND SPECIAL PROJECTS FOCUSED ON ISSUES THAT MATTER TO ALL STATES AND U.S. TERRITORIES. THESE INITIATIVES INCLUDE IMPROVING STATE JUSTICE SYSTEMS, STRENGTHENING WORKFORCE READINESS, AND SUPPORTING STATE-LED INNOVATION IN KEY POLICY AREAS. FEDERAL GRANTS INCLUDE THE U.S. DEPARTMENTS OF JUSTICE, LABOR, DEFENSE, AND ENERGY, AMONG OTHERS. EACH GRANT-FUNDED INITIATIVE IS DESIGNED TO BE NONPARTISAN AND DATA-DRIVEN, PROVIDING STATES WITH ACTIONABLE TOOLS AND RESOURCES TO ENHANCE SERVICES AND OUTCOMES FOR THEIR RESIDENTS.
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