Civic Intelligence

American Architectural Foundation Inc

990 • Fiscal year 2017 • EIN 52-0847434

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 30, 2018

C/O Deleon Stang CpasGaithersburg, MD 20877

(202) 787-1001

Siviq Scores

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

Liabilities / Assets

79th percentile

0.47x

Higher debt load relative to assets than 79% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

77th percentile

0.49x

Higher debt load relative to revenue than 77% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

2nd percentile

-138%

Higher net margin than 2% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

95th percentile

$337,985

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 39.4% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

1st percentile

-68%

Faster asset growth than 1% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

4th percentile

-52%

Faster revenue growth than 4% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$899,910

Down $1,942,277 (-68%) from 2016

Net Assets

Down

$479,370

Down $1,130,239 (-70%) from 2016

Liabilities

Down

$420,540

Down $812,038 (-66%) from 2016

Revenue

Down

$858,197

Down $923,934 (-52%) from 2016

Expenses

Down

$2,038,553

Down $750,177 (-27%) from 2016

Net Income

Down

-$1,180,356

Down $173,757 (-17%) from 2016

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $3,794,437Liabilities 2010: $304,651Net Assets 2010: $3,489,7862010Assets 2011: $3,175,430Liabilities 2011: $246,575Net Assets 2011: $2,928,8552011Assets 2012: $2,652,366Liabilities 2012: $293,143Net Assets 2012: $2,359,2232012Assets 2013: $3,537,992Liabilities 2013: $580,479Net Assets 2013: $2,957,5132013Assets 2014: $3,642,425Liabilities 2014: $454,490Net Assets 2014: $3,187,9352014Assets 2015: $3,540,841Liabilities 2015: $936,056Net Assets 2015: $2,604,7852015Assets 2016: $2,842,187Liabilities 2016: $1,232,578Net Assets 2016: $1,609,6092016Assets 2017: $899,910Liabilities 2017: $420,540Net Assets 2017: $479,3702017Assets 2018: $63,966Liabilities 2018: $4,239Net Assets 2018: $59,7272018Assets 2019: $0Net Assets 2019: $02019

Highlighted filing

2017

Assets$899,910
Liabilities$420,540
Net Assets$479,370

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$2.0M$0-$2.0MExpenses 2010: $2,818,3142010Expenses 2011: $3,001,6212011Expenses 2012: $2,896,5462012Revenue 2013: $1,945,968Expenses 2013: $2,609,321Net Income 2013: -$663,3532013Revenue 2014: $2,474,966Expenses 2014: $2,137,004Net Income 2014: $337,9622014Revenue 2015: $2,316,399Expenses 2015: $2,753,796Net Income 2015: -$437,3972015Revenue 2016: $1,782,131Expenses 2016: $2,788,730Net Income 2016: -$1,006,5992016Revenue 2017: $858,197Expenses 2017: $2,038,553Net Income 2017: -$1,180,3562017Revenue 2018: $42,325Expenses 2018: $461,968Net Income 2018: -$419,6432018Revenue 2019: $10,064Expenses 2019: $64,204Net Income 2019: -$54,1402019

Highlighted filing

2017

Revenue$858,197
Expenses$2,038,553
Net Income-$1,180,356
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 30, 2018
Return Version
2017v2.3
Gross Receipts
$1,104,272
Mission and Program Overview

Mission

Through a diversified range of programs which use design and architecture as a catalyst for change, aaf works in the areas of community, education, stewardship and preservation, and public awareness to celebrate the power of architecture to improve lives and transform communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,522,528$483,746▼ $1,038,782
Land, Buildings, and Equipment, Net$731,104$139,721▼ $591,383
Cash and Non-Interest-Bearing Accounts$87,568$127,190▲ $39,622
Pledges and Grants Receivable$308,204$55,824▼ $252,380
Prepaid Expenses and Deferred Charges$77,880$37,891▼ $39,989
Accounts Receivable$1,261$57▼ $1,204
Total Assets$2,842,187$899,910▼ $1,942,277
Other Assets Total$113,642$55,481▼ $58,161
Liabilities
Other Liabilities$818,567$347,797▼ $470,770
Accounts Payable and Accrued Expenses$366,011$72,743▼ $293,268
Deferred Revenue$48,000--
Total Liabilities$1,232,578$420,540▼ $812,038
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,230,612$326,073▼ $904,539
Permanently Rstr Net Assets$389,990$150,052▼ $239,938
Unrestricted Net Assets$-10,993$3,245▲ $14,238
Total Net Assets Fund Balance$1,609,609$479,370▼ $1,130,239
Total Liabilities and Net Assets / Fund Balance$2,842,187$899,910▼ $1,942,277

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$139,721$42,833$182,554
Other Assets Org$55,481--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$659,437-▼ $183,312-$476,125
2016$622,716-▲ $36,721-$659,437
2015$636,050-▼ $13,334-$622,716
2014$609,065-▲ $26,985-$636,050
2013$544,960-▲ $64,105-$609,065
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ronald E BoglePres/CEOFT$313,985$24,000$337,985
Thomas MinnerHigh Comp EmFT$140,008$4,276$144,284

Highest Paid Contractors

ContractorServicesLocationCompensation
National Community Reinvestment-PO BOX 757006, Baltimore, MD 21275$259,745
Revenue and Support

Revenue Composition

Contributions and Grants
$650,356
Program Service Revenue
$0
Investment Income
$98,678
Other Revenue
$109,163
All Other Contributions
$445,495
Change in Net Assets
$-1,180,356
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,109,374
Salaries, Compensation, and Employee Benefits$929,179
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$124,202$288,578-$412,780
Current Officers, Directors, Trustees, and Key Employees$94,475$219,510-$313,985
Other Employee Benefits$41,124$95,550-$136,674
Occupancy-$103,425-$103,425
Depreciation Depletion-$100,837-$100,837
Travel$77,368$8,555-$85,923
Conferences and Meetings$62,331$-195-$62,136
Office Expenses$4,847$48,258-$53,105
Payroll Taxes$14,998$34,848-$49,846
Insurance$20$24,049-$24,069
Pension Plan Contributions$4,782$11,112-$15,894
Fees for Services Accounting$8,326$7,354-$15,680
Fees for Services Legal$7,060$6,236-$13,296
Other Expenses$36,000$12,272-$12,272
All Other Expenses$158,869$-158,869--
Total Functional Expenses$764,225$1,274,328$0$2,038,553
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$355,200
Fundraising Direct Expenses$246,075
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala Dinner$355,200$355,200$246,075$109,125
Total Events$355,200$355,200$246,075$109,125
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent & Lease Incentive$173,723
Capital Lease Obligation$118,593
Deferred Compensation Liability$55,481
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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 4

See attached updated by laws

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

Reviewed by the aaf treasurer (an outside trustee) prior to filing.

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

Monitored at semi-annual board of regents meetings.

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

The executive committee of the board of directors determines the president's compensation for the year, and the board, or executive committee occasionally supplies input for compensation for other senior level aaf staff.

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

Staff compensation is determined by the president of aaf, based on performance and budgeted percentage.

Form 990, Page 6, Part VI, Line 17

Maine, maryland, massachusetts, michigan, minnesota, mississippi, new hampshire, new jersey, new mexico, new york, north carolina, north dakota, ohio, oklahoma, oregon, pennsylvania, rhode island, south carolina, tennessee, utah, virginia, washington, west virginia, wisconsin

Form 990, Page 6, Part VI, Line 19

Governing minutes and foundation bank statements are not generally available to the public.

Filing and Contact Details

Filer

Filer Name
American Architectural
EIN
52-0847434
Phone
2027871001
Address
C/O DELEON STANG CPAS, GAITHERSBURG, MD 20877

Signing Officer

Name
Ronald E Bogle
Title
Pres/CEO
Phone
2026267302
Signed
2018-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ronald E Bogle
Formed
1943
Legal Domicile
Ny
Voting Board Members
16
Independent Board Members
15
Employees
10

Preparer

Firm
Deleon & Stang Cpas and Advisors
Address
100 LAKEFOREST BLVD STE 650, GAITHERSBURG, MD 20877-2609
Preparer
Allen P Deleon CPA
Phone
3019489825
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Through a diversified range of programs which use design and architecture as a catalyst for change, aaf works in the areas of community, education, stewardship and preservation, and public awareness to celebrate the power of architecture to improve lives and transform communities.

Form 990

Going concern management plan at the conclusion of his 15th year as president, in april, 2017, the aaf ceo announced to the board of regents that he would step down at the end of 2017, in part because he wanted to provide the board more flexibility in shaping the future of the organization. In light of this leadership change, the aaf board of regents took action to create a more nimble and responsive governance structure by reducing the size of the board from 21 to 4 persons. Since then, the modified board has met with management weekly to systematically address each component of operations and develop plans and strategies for the next phase of aaf operations. Aaf was founded by the aia in 1943 and operated as the 501(c)3 arm of the american institute of architects up until 2015. As a result of this executive leadership transition, the aaf board of regents decided to begin exploration with the american institute of architects and the aia foundation to bring aaf back under their organizational umbrella. To address a need to reduce overhead cost, and through attrition and reductions, management has lowered head-count reducing the salary and benefit expense. The remaining staff will execute programs to which aaf is already committed.

Form 990, Page 1, Part I, Line 6

Governing board members are volunteers that spend their time attending board meetings and assisting the foundation on activities related to committees to which they are appointed. All board members pay for their own travel expenses. In addition aaf engages a large national base of volunteers who assist the staff in design workshops, institutes, forums and national summits. These volunteers sometimes receive a modest stipend and costs for travel are fully or partially underwritten.

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

Scda: the sustainable cities design academy is an initiative that provides development and design assistance to local community leaders who are engaged in planning sustainable building projects in their community. In 2015, aaf held two scda sessions, reaching participants from eight different cities. Keystone award: an annual national award that honors an individual or organization from outside the industry for exemplary leadership that has increased the value of architecture and design in our culture. The 2015 keystone award was presented to the whiting-turner contracting company for their commitment to "serve nationally, build locally." george m. White award: established in 2012, and named for the late george m. White, faia. Kevin roche, faia, co-founder and design principal at kevin roche john dinkeloo and associates (krjda) received the 2015 george m. White award for excellence in public architecture for his commitment to using architecture to improve the quality of life for communities and cities across the country. Oculus award: this award for leadership in design & cultural heritage was created in 2014 to highlight organizations whose leadership in preservation elevates the value and understanding of preservation in our culture. The oculus award was presented in 2015 to wiss, janney, elstner associates, inc. For their leadership in solving structural, architectural, and material problems in historic preservation throughout the united states.

Form 990, Part XI, Line 9

Prior period adjustment 63,800 unrealized losses -13,683 total 50,117

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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/MissionDesc0THROUGH A DIVERSIFIED RANGE OF PROGRAMS WHICH USE DESIGN AND ARCHITECTURE AS A CATALYST FOR CHANGE, AAF WORKS IN THE AREAS OF COMMUNITY, EDUCATION, STEWARDSHIP AND PRESERVATION, AND PUBLIC AWARENESS TO CELEBRATE THE POWER OF ARCHITECTURE TO IMPROVE LIVES AND TRANSFORM COMMUNITIES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0BUILDING ON TEN YEARS OF EXPERIENCE IN SCHOOL DESIGN, AAF LAUNCHED A NEW EDUCATIONAL INITIATIVE, DESIGN FOR LEARNING, THAT WILL CREATE A STRONGER NATIONAL LEADERSHIP PLATFORM FOR AAF AND OUR PARTNERS. NO NATIONAL NON- PROFIT ORGANIZATION CURRENTLY PROVIDES ELECTED OFFICIALS, SUPERINTENDENTS, SCHOOL BOARDS, EDUCATORS, AND OTHER CIVIC LEADERS WITH A SINGLE PLACE TO TURN FOR INFORMATION, TECHNICAL SUPPORT, AND INSPIRATION WHEN IT COMES TO SCHOOL DESIGN. IN 2015, DESIGN FOR LEARNING WORKED WITH SIX SCHOOL DISTRICTS AND HELD THREE WORKSHOPS AND ONE NATIONAL SUMMIT. THESE EVENTS HAVE EMPOWERED SCHOOL DISTRICT DECISION MAKERS WHO ARE DIRECTLY RESPONSIBLE FOR THE CLASSROOM EXPERIENCES OF 477,000 STUDENTS AND IMPROVED THE WAY MORE THAN 25,000 TEACHERS USE THEIR CLASSROOMS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE CITY MANAGERS' DESIGN ACADEMY WAS CREATED IN 2015 TO OFFER CITY MANAGERS THE OPPORTUNITY TO ENGAGE IN WORKSHOPS INTENDED TO STRENGTHEN CITY MANAGERS' DESIGN LEADERSHIP SKILLS AND SUPPORT THE DEVELOPMENT OF ONGOING PROJECTS, INCLUDING DOWNTOWN COMMERCIAL AND RESIDENTIAL REVITALIZATION; MULTI-MODAL TRANSPORTATION; AFFORDABLE HOUSING; AND GREEN INFRASTRUCTURE DEVELOPMENT. DURING 2015, CMDA HELD TWO SESSIONS, WITH 11 CITY MANAGERS ATTENDING THREE-DAY INTENSIVE WORKSHOPS THAT CONNECTED THEM WITH THE BEST URBAN DESIGN PROFESSIONALS AND OFFERED SUPPORT FOR SPECIFIC DESIGN PROJECTS IN EACH CITY MANAGER'S MUNICIPALITY.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0SCDA: THE SUSTAINABLE CITIES DESIGN ACADEMY IS AN INITIATIVE THAT PROVIDES DEVELOPMENT AND DESIGN ASSISTANCE TO LOCAL COMMUNITY LEADERS WHO ARE ENGAGED IN PLANNING SUSTAINABLE BUILDING PROJECTS IN THEIR COMMUNITY. IN 2015, AAF HELD TWO SCDA SESSIONS, REACHING PARTICIPANTS FROM EIGHT DIFFERENT CITIES. KEYSTONE AWARD: AN ANNUAL NATIONAL AWARD THAT HONORS AN INDIVIDUAL OR ORGANIZATION FROM OUTSIDE THE INDUSTRY FOR EXEMPLARY LEADERSHIP THAT HAS INCREASED THE VALUE OF ARCHITECTURE AND DESIGN IN OUR CULTURE. THE 2015 KEYSTONE AWARD WAS PRESENTED TO THE WHITING-TURNER CONTRACTING COMPANY FOR THEIR COMMITMENT TO "SERVE NATIONALLY, BUILD LOCALLY." GEORGE M. WHITE AWARD: ESTABLISHED IN 2012, AND NAMED FOR THE LATE GEORGE M. WHITE, FAIA. KEVIN ROCHE, FAIA, CO-FOUNDER AND DESIGN PRINCIPAL AT KEVIN ROCHE JOHN DINKELOO AND ASSOCIATES (KRJDA) RECEIVED THE 2015 GEORGE M. WHITE AWARD FOR EXCELLENCE IN PUBLIC ARCHITECTURE FOR HIS COMMITMENT TO USING ARCHITECTURE TO IMPROVE THE QUALITY OF LIFE FOR COMMUNITIES AND CITIES ACROSS THE COUNTRY. OCULUS AWARD: THIS AWARD FOR LEADERSHIP IN DESIGN & CULTURAL HERITAGE WAS CREATED IN 2014 TO HIGHLIGHT ORGANIZATIONS WHOSE LEADERSHIP IN PRESERVATION ELEVATES THE VALUE AND UNDERSTANDING OF PRESERVATION IN OUR CULTURE. THE OCULUS AWARD WAS PRESENTED IN 2015 TO WISS, JANNEY, ELSTNER ASSOCIATES, INC. FOR THEIR LEADERSHIP IN SOLVING STRUCTURAL, ARCHITECTURAL, AND MATERIAL PROBLEMS IN HISTORIC PRESERVATION THROUGHOUT THE UNITED STATES.
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