Civic Intelligence

State Tax Research Institute

EIN 46-5302475 • 501(c)3 • Washington, DC

Profile

Conduct research, issue reports, and provide education on a wide range of state and local finance and taxation issues.

122 C Street NW No 330Washington, DC 20001

n/A

Siviq Scores

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

Liabilities / Assets

84th percentile

0.26x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

0.48x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

36th percentile

-5.1%

Higher net margin than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

100th percentile

$399,497

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 148.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

36th percentile

-14%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

95th percentile

179%

Faster revenue growth than 95% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$495,826

Down $82,764 (-14%) from 2023

Liabilities

Down

$128,817

Down $68,977 (-35%) from 2023

Net Assets

Down

$367,009

Down $13,787 (-3.6%) from 2023

Operations
Liabilities / Revenue91st percentileNet Margin36th percentile

Revenue

Up

$269,000

Up $172,500 (+179%) from 2023

Expenses

Up

$282,787

Up $21,709 (+8.3%) from 2023

Net Income

Up

-$13,787

Up $150,791 (+92%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

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

$800K$600K$400K$200K$0Assets 2014: $81,750Liabilities 2014: $26,1972014Assets 2015: $149,318Liabilities 2015: $42,260Net Assets 2015: $107,0582015Assets 2016: $182,928Liabilities 2016: $41,090Net Assets 2016: $141,8382016Assets 2017: $105,371Liabilities 2017: $18,648Net Assets 2017: $86,7232017Assets 2018: $137,241Liabilities 2018: $102,036Net Assets 2018: $35,2052018Assets 2019: $183,317Liabilities 2019: $324Net Assets 2019: $182,9932019Assets 2020: $511,144Liabilities 2020: $200Net Assets 2020: $510,9442020Assets 2021: $635,973Liabilities 2021: $1,614Net Assets 2021: $634,3592021Assets 2022: $577,892Liabilities 2022: $32,518Net Assets 2022: $545,3742022Assets 2023: $578,590Liabilities 2023: $197,794Net Assets 2023: $380,7962023Assets 2024: $495,826Liabilities 2024: $128,817Net Assets 2024: $367,0092024

Highlighted filing

2024

Assets$495,826
Liabilities$128,817
Net Assets$367,009
Open 2024 Filing

Operations Trend

Revenue Growth95th percentile

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

$600K$400K$200K$0-$200KRevenue 2014: $70,000Expenses 2014: $14,447Net Income 2014: $55,5532014Revenue 2015: $220,682Expenses 2015: $169,177Net Income 2015: $51,5052015Revenue 2016: $94,500Expenses 2016: $59,720Net Income 2016: $34,7802016Revenue 2017: $101,280Expenses 2017: $156,395Net Income 2017: -$55,1152017Revenue 2018: $245,417Expenses 2018: $296,935Net Income 2018: -$51,5182018Revenue 2019: $325,023Expenses 2019: $177,235Net Income 2019: $147,7882019Revenue 2020: $411,400Expenses 2020: $83,449Net Income 2020: $327,9512020Revenue 2021: $184,500Expenses 2021: $61,085Net Income 2021: $123,4152021Revenue 2022: $210,400Expenses 2022: $299,385Net Income 2022: -$88,9852022Revenue 2023: $96,500Expenses 2023: $261,078Net Income 2023: -$164,5782023Revenue 2024: $269,000Expenses 2024: $282,787Net Income 2024: -$13,7872024

Highlighted filing

2024

Revenue$269,000
Expenses$282,787
Net Income-$13,787
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$495,826
Liabilities
$128,817
Net assets
$367,009
Revenue
$269,000
Expenses
$282,787
Net income
-$13,787
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.96$1.29$3.67$2.69$2.83$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.79$1.98$3.81$0.97$2.61$1.65
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.78$0.33$5.45$2.10$2.99$0.89
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.36$0.02$6.34$1.85$0.61$1.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.11$0.00$5.11$4.11$0.83$3.28
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$0.00$1.83$3.25$1.77$1.48
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$1.02$0.35$2.45$2.97$0.52
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.19$0.87$1.01$1.56$0.55
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.83$0.41$1.42$0.95$0.60$0.35
2015Detailed filing. Detailed filing data is available for this year.$1.49$0.42$1.07$2.21$1.69$0.52
2014Summary only. Only limited summary data is available for this year.$0.82$0.26$0.70$0.14$0.56
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2019 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.1
Gross Receipts
$325,023
Mission and Program Overview

Mission

Conduct research, issue reports, and provide education on a wide range of state and local finance and taxation issues.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$30,769$133,118▲ $102,349
Accounts Receivable$105,845$50,000▼ $55,845
Prepaid Expenses and Deferred Charges$627$199▼ $428
Total Assets$137,241$183,317▲ $46,076
Liabilities
Accounts Payable and Accrued Expenses$102,036$324▼ $101,712
Total Liabilities$102,036$324▼ $101,712
Net Assets / Fund Balance
Net Assets With Donor Restrictions$35,205$182,993▲ $147,788
Total Net Assets Fund Balance$35,205$182,993▲ $147,788
Total Liabilities and Net Assets / Fund Balance$137,241$183,317▲ $46,076
Compensation and Service Providers
Top Officer Pay100th percentile

Board Members and Trustees

NameTitle
Arthur J Parham JrChair
Douglas L LindholmDirector/president
Amy Thomas LaubDirector
Michael F CarchiaDirector
Robert J Tuinstra JrDirector
Karl a FriedenSecretary
Charles W Drury JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$289,000
Program Service Revenue
$36,023
Investment Income
$0
Other Revenue
$0
All Other Contributions
$289,000
Change in Net Assets
$147,788
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$177,235
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$163,640$15-$163,655
Travel-$7,408-$7,408
Fees for Services Accounting-$2,400-$2,400
Conferences and Meetings-$2,080-$2,080
Office Expenses$1,192--$1,192
Information Technology$500--$500
Total Functional Expenses$165,332$11,903$0$177,235
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
No
Other officer compensation reviewed
No
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 A, Line 6

“The sole member of the corporation is the council on state taxation.”

Form 990, Part VI, Section A, Line 7A

“The sole member has the right to appoint or elect the board of directors.”

Form 990, Part VI, Section B, Line 11B

“The 990 is reviewed by the board of directors prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Directors are asked to review and sign the conflict of interest policy annually.”

Form 990, Part VI, Section C, Line 19

“The governing documents and conflicts of interest policy are available upon request. Audited financial statements are not publicly available.”

Filing and Contact Details

Filer

Filer Name
State Tax Research Institute
EIN
46-5302475
Phone
2024845222
Address
122 C STREET NW NO 330, WASHINGTON, DC 20001

Signing Officer

Name
Joann Woodson
Title
Director
Phone
2024845222
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Douglas Lindholm
Formed
2014
Legal Domicile
Va
Voting Board Members
6
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Calibre CPA Group Pllc
Address
7501 WISCONSIN AVENUE SUITE 1200, WEST, BETHESDA, MD 20814
Preparer
Subrina Wood CPA
Phone
2023319880
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Consultant fees: program service expenses 163,640. Management and general expenses 0. Fundraising expenses 0. Total expenses 163,640. Commissions & fees: program service expenses 0. Management and general expenses 15. Fundraising expenses 0. Total expenses 15.”

Form 990, Part XII, Line 2C

“The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Included in the cost consolidated financial statements: cost is exempt from federal income tax under section 501(c)(6) and stri is exempt under section 501(c)(3) of the internal revenue code. Cost and stri are also exempt under section 1802.1(4) of the d.c. Code. The organizations are, however, subject to tax on net income derived from unrelated business activity under applicable tax law. Cost accounts for income taxes in accordance with the accounting standards codification (asc) topic income taxes. These provisions provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's consolidated financial statements and prescribe a threshold of "more likely than not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. Cost and stri performed an evaluation of uncertain tax positions for the years ended december 31, 2019 and 2018, and determined that there were no matters that would require recognition in the consolidated financial statements or that may have an effect on its tax-exempt status. As of december 31, 2018, the statute of limitations for the years 2016 through 2018 remains open with the u.s. Federal jurisdiction. It is cost's policy to recognize interest and/or penalties related to uncertain tax positions, if any, in unrelated business income tax expense.”

Raw XML AppendixShowing 400 of 443 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsReceivableGrp/BOYAmt0105845
IRS990/AccountsReceivableGrp/EOYAmt050000
IRS990/ActivitiesConductedPrtshpInd00
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IRS990/BackupWthldComplianceInd01
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IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0122 C STREET NW NO 330
IRS990/BooksInCareOfDetail/USAddress/CityNm0WASHINGTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0DC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd020001
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
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IRS990/CashNonInterestBearingGrp/BOYAmt030769
IRS990/CashNonInterestBearingGrp/EOYAmt0133118
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt02080
IRS990/ConferencesMeetingsGrp/TotalAmt02080
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0289000
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0177235
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt036023
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IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0177235
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0325023
IRS990/DecisionsSubjectToApprovaInd00
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IRS990/DeductibleNonCashContriInd00
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IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt035205
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0182993
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0165332
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02400
IRS990/FeesForServicesAccountingGrp/TotalAmt02400
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt015
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0163640
IRS990/FeesForServicesOtherGrp/TotalAmt0163655
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt141105
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0DOUGLAS L LINDHOLM
IRS990/Form990PartVIISectionAGrp/PersonNm1CHARLES W DRURY JR
IRS990/Form990PartVIISectionAGrp/PersonNm2KARL A FRIEDEN
IRS990/Form990PartVIISectionAGrp/PersonNm3ARTHUR J PARHAM JR
IRS990/Form990PartVIISectionAGrp/PersonNm4ROBERT J TUINSTRA JR
IRS990/Form990PartVIISectionAGrp/PersonNm5AMY THOMAS LAUB
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0220682
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0741882
IRS990ScheduleA/TotalSupportAmt0741882
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCLUDED IN THE COST CONSOLIDATED FINANCIAL STATEMENTS: COST IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) AND STRI IS EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. COST AND STRI ARE ALSO EXEMPT UNDER SECTION 1802.1(4) OF THE D.C. CODE. THE ORGANIZATIONS ARE, HOWEVER, SUBJECT TO TAX ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITY UNDER APPLICABLE TAX LAW. COST ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S CONSOLIDATED FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. COST AND STRI PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2019 AND 2018, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2018, THE STATUTE OF LIMITATIONS FOR THE YEARS 2016 THROUGH 2018 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION. IT IS COST'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN UNRELATED BUSINESS INCOME TAX EXPENSE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd01
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt0160000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt128000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt235000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0304000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1221000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2243000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt029513
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt123932
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt226199
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt025813
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt117173
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt231759
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DOUGLAS L LINDHOLM
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1CHARLES W DRURY JR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2KARL A FRIEDEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR/PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2SECRETARY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0519326
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1290105
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2335958
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0DOUGLAS L. LINDHOLM, CHARLES W. DRURY JR. AND KARL A. FRIEDEN WERE PAID A YEAR END BONUS.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 7
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SOLE MEMBER OF THE CORPORATION IS THE COUNCIL ON STATE TAXATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SOLE MEMBER HAS THE RIGHT TO APPOINT OR ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DIRECTORS ARE ASKED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS AND CONFLICTS OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. AUDITED FINANCIAL STATEMENTS ARE NOT PUBLICLY AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONSULTANT FEES: PROGRAM SERVICE EXPENSES 163,640. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 163,640. COMMISSIONS & FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 15. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0COUNCIL ON STATE TAXATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0521754771
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TRADE ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0122 C STREET NW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WASHINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd020001
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0137241
IRS990/TotalAssetsEOYAmt0183317
IRS990/TotalAssetsGrp/BOYAmt0137241
IRS990/TotalAssetsGrp/EOYAmt0183317
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0289000
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011903
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0165332
IRS990/TotalFunctionalExpensesGrp/TotalAmt0177235
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0102036
IRS990/TotalLiabilitiesEOYAmt0324
IRS990/TotalLiabilitiesGrp/BOYAmt0102036
IRS990/TotalLiabilitiesGrp/EOYAmt0324
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt035205
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0182993
IRS990/TotalOtherCompensationAmt0154389
IRS990/TotalProgramServiceExpensesAmt0165332
IRS990/TotalProgramServiceRevenueAmt036023
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt036023
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0325023
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0137241
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0183317
IRS990/TotReportableCompRltdOrgAmt0991000
IRS990/TravelGrp/ManagementAndGeneralAmt07408
IRS990/TravelGrp/TotalAmt07408
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X

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