Civic Intelligence

Council on Governmental Relations

990 • Fiscal year 2024 • EIN 52-1847000

Aug 01, 2023 to Jul 31, 2024 • Filed on Dec 17, 2024

601 13th Street NW 12th FloorWashington, DC 20005

(202) 289-6655

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.25x

Higher debt load relative to assets than 72% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.29x

Higher debt load relative to revenue than 73% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

47th percentile

3.0%

Higher net margin than 47% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

96th percentile

$368,633

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

57th percentile

6.8%

Faster asset growth than 57% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

8.6%

Faster revenue growth than 51% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Flat

$3,399,716

Flat from 2024

Net Assets

Flat

$2,533,610

Flat from 2024

Liabilities

Flat

$866,106

Flat from 2024

Revenue

Flat

$2,944,107

Flat from 2024

Expenses

Flat

$2,855,771

Flat from 2024

Net Income

Flat

$88,336

Flat from 2024

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,315,062Liabilities 2011: $281,900Net Assets 2011: $2,033,1622011Assets 2012: $2,250,636Liabilities 2012: $0Net Assets 2012: $2,250,6362012Assets 2013: $2,581,349Liabilities 2013: $0Net Assets 2013: $2,581,3492013Assets 2014: $2,741,387Liabilities 2014: $0Net Assets 2014: $2,741,3872014Assets 2015: $2,640,788Liabilities 2015: $0Net Assets 2015: $2,640,7882015Assets 2016: $2,756,940Liabilities 2016: $0Net Assets 2016: $2,756,9402016Assets 2017: $2,868,099Liabilities 2017: $0Net Assets 2017: $2,868,0992017Assets 2018: $2,952,557Liabilities 2018: $0Net Assets 2018: $2,952,5572018Assets 2019: $2,830,832Liabilities 2019: $0Net Assets 2019: $2,830,8322019Assets 2020: $2,691,123Liabilities 2020: $0Net Assets 2020: $2,691,1232020Assets 2021: $2,894,445Liabilities 2021: $4,349Net Assets 2021: $2,890,0962021Assets 2022: $3,110,490Liabilities 2022: $981,569Net Assets 2022: $2,128,9212022Assets 2023: $3,182,526Liabilities 2023: $974,329Net Assets 2023: $2,208,1972023Assets 2024: $3,399,716Liabilities 2024: $866,106Net Assets 2024: $2,533,6102024Assets 2024: $3,399,716Liabilities 2024: $866,106Net Assets 2024: $2,533,6102024Assets 2025: $4,863,588Liabilities 2025: $2,092,851Net Assets 2025: $2,770,7372025

Highlighted filing

2024

Assets$3,399,716
Liabilities$866,106
Net Assets$2,533,610

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,766,5572011Revenue 2012: $1,757,490Expenses 2012: $1,770,527Net Income 2012: -$13,0372012Expenses 2013: $2,026,5642013Revenue 2014: $1,885,752Expenses 2014: $1,923,991Net Income 2014: -$38,2392014Revenue 2015: $2,150,935Expenses 2015: $2,355,623Net Income 2015: -$204,6882015Revenue 2016: $2,354,409Expenses 2016: $2,239,696Net Income 2016: $114,7132016Revenue 2017: $2,305,742Expenses 2017: $2,344,673Net Income 2017: -$38,9312017Revenue 2018: $2,392,966Expenses 2018: $2,444,454Net Income 2018: -$51,4882018Revenue 2019: $2,356,297Expenses 2019: $2,437,116Net Income 2019: -$80,8192019Revenue 2020: $2,286,744Expenses 2020: $2,509,298Net Income 2020: -$222,5542020Revenue 2021: $1,795,111Expenses 2021: $2,023,469Net Income 2021: -$228,3582021Revenue 2022: $2,628,546Expenses 2022: $2,285,225Net Income 2022: $343,3212022Revenue 2023: $2,711,778Expenses 2023: $2,724,018Net Income 2023: -$12,2402023Revenue 2024: $2,944,107Expenses 2024: $2,855,771Net Income 2024: $88,3362024Revenue 2024: $2,944,107Expenses 2024: $2,855,771Net Income 2024: $88,3362024Revenue 2025: $3,333,311Expenses 2025: $3,212,901Net Income 2025: $120,4102025

Highlighted filing

2024

Revenue$2,944,107
Expenses$2,855,771
Net Income$88,336
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Dec 17, 2024
Return Version
2023v5.1
Gross Receipts
$2,944,107
Mission and Program Overview

Mission

COGR is an association of leading universities and research institutions. We are the national authorities on the financial and regulatory infrastructure, and the corresponding compliance requirements associated with managing federal research grants and contracts within research institutions. We provide information, analyses, advice, policy perspective, and historical context to our members in the areas of research administration and compliance, financial oversight, and intellectual property. COGR communicates the viewpoint and concerns of its members and fosters productive relationships between the research community and federal policymakers, advocating for innovation and change that avoid unnecessary regulatory burden.

See Schedule O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,100,637$2,397,486▲ $296,849
Cash and Non-Interest-Bearing Accounts$688,525$619,181▼ $69,344
Savings and Temporary Cash Investments$350,864$353,580▲ $2,716
Accounts Receivable$42,500$24,788▼ $17,712
Prepaid Expenses and Deferred Charges-$4,681-
Total Assets$3,182,526$3,399,716▲ $217,190
Liabilities
Deferred Revenue$956,500$698,700▼ $257,800
Accounts Payable and Accrued Expenses$17,829$167,406▲ $149,577
Total Liabilities$974,329$866,106▼ $108,223
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,208,197$2,533,610▲ $325,413
Total Net Assets Fund Balance$2,208,197$2,533,610▲ $325,413
Total Liabilities and Net Assets / Fund Balance$3,182,526$3,399,716▲ $217,190
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Matt OwensPresidentFT$350,000$6,633$368,633
Kristin WestDirector Research Ethics & CFT$270,326$21,594$291,920
Kristin WestDirector Research Ethics & Complia-$263,826$6,594$291,920
Krystal ToupsDirector Contr & Grants AdminFT$249,900$22,419$272,319
Robert HardyDirector Research Security & IP MFT$259,210$5,000$264,210
Robert HardyDirector Research Security & IP Mgmt-$212,943$26,593$264,210
David KennedyVP & Director Costing & Fin CompFT$241,217$13,531$254,748
David KennedyVP & Director Costing & Fin Compliance-$234,717$66,205$254,748
Toni RussoAsst Director Member Eng & PoliFT$175,000$335$175,335
Toni RussoAsst Director Member Eng & Policy-$168,000$19,335$175,335

Board Members and Trustees

NameTitle
Jeffrey A SilberBoard Chair
Allen A DiPalmaBoard Member
Charles E GreerBoard Member
Deborah MottonBoard Member
Greeta SwamyBoard Member
Jeffrey FriedlandBoard Member
Jennifer A PontingBoard Member
Jennifer LassnerBoard Member
Jeremy ForsbergBoard Member
Lisa E MosleyBoard Member
Naomi SchragBoard Member
Sophia Herbert-PetersonBoard Member
Stephanie EndyBoard Member
Theresa ColecchiaBoard Member
Todd ShererBoard Member
Sarah AxelrodTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,877,317
Investment Income
$66,790
Other Revenue
$0
Change in Net Assets
$88,336

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,944,107
Revenue Not Reported on Form 990
$232,775
Total Revenue per Audited Statements
$3,176,882
Total Revenue per Form 990
$2,944,107
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,181,917
Other Expenses$673,854
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$1,105,723$276,430-$1,382,153
Conferences and Meetings$330,818--$330,818
Other Salaries and Wages$250,712$62,679-$313,391
Pension Plan Contributions$203,712$50,928-$254,640
Other Employee Benefits$103,218$25,804-$129,022
Travel$87,117$21,779-$108,896
Payroll Taxes$82,169$20,542-$102,711
Occupancy$51,521$12,880-$64,401
Office Expenses$20,782$25,336-$46,118
Fees for Services Other$31,973$7,994-$39,967
Fees for Services Accounting-$31,080-$31,080
Other Expenses$20,282$5,070-$25,352
Insurance$11,382$2,846-$14,228
Fees for Services Legal-$12,994-$12,994
Total Functional Expenses$2,299,409$556,362$0$2,855,771

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,855,771
Total Expenses per Audited Statements$2,855,771
Total Expenses per Form 990$2,855,771
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
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

Organizational document changes Part VI line 4

Updated bylaws in FY24

Members or stockholder classes and rights Part VI line 6

Form 990, Part VI, Section A, Line 6:The Council has three categories of membership:(1) Research Universities, which are institutions of higher education that give a high priority to graduate education and research and are authorized to confer a doctoral degree; (2) Research Foundations, which are separately incorporated foundations connected to a research university; and (3) Affiliated Organizations, which include hospitals or research institutes with a strong, continuing research alliance with a member university. Affiliated organizations are considered associate members of The Council and are entitled to the same membership benefits as regular members. Each applicant should have federally sponsored research expenditures of at least $15 million annually as reported by The National Science Foundation (or such other organization as The Board may from time to time designate).

Form 990 governing body review Part VI line 11

Form 990, Part VI, Section B, Line 11B:COGRs form 990 is prepared by its independent accounting firm and is reviewed by the President and the Board.

Conflict of interest policy compliance Part VI line 12C

A copy of the conflict of interest policy is provided annually to each member of the governing body as well as to all officers; each is reminded to review the policy and to report any conflicts of interest.

CEO executive director top management comp Part VI line 15A

Form 990, Part VI, Section B, Line 15a:Compensation is determined in accordance with salary data from WHES (Washington Higher Education Secretariat). Time in position and experience are also consideration factors for new hires. All compensation changes must be reviewed and approved by The Board of Directors.

Other officer or key employee compensation Part VI line 15B

Form 990, Part VI, Section B, Line 15b:Compensation is determined in accordance with salary data from WHES (Washington Higher Education Secretariat). Time in position and experience are also consideration factors for new hires. All compensation changes must be reviewed and approved by the President.

Governing documents etc available to public Part VI line 19

Form 990, Part VI, Section C, Line 19:The governing documents, conflict of interest policy, and audited financial statements are not generally made available to the general public, but if requests for copies of these documents were to be received, The Council would consider making them available to the requestor.

Filing and Contact Details

Filer

Filer Name
Council on Governmental Relations
EIN
52-1847000
Address
601 13th Street NW 12th Floor, Washington, DC 20005

Signing Officer

Name
Matt Owens
Title
President
Phone
2022896655
Signed
2024-12-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matt Owens
Formed
1948
Legal Domicile
Dc
Voting Board Members
16
Independent Board Members
16
Employees
8
Volunteers
49

Preparer

Firm
Mullins PC
Address
7625 Wisconsin Avenue, Bethesda, MD 20814
Preparer
John Mullins
Phone
2027706371
Supplemental Narrative

Additional Explanations

Not undergone required audits or steps for audit part XII line 3B

Form 990, Part XII, Line 2C:The Councils audit oversight and selection processes remain unchanged from the prior year.

Part III response or note to any other line in Part III

Form 990, Part I, Line 1, Description of Organization Mission:COGR is an association of leading universities and research institutions. We are the national authorities on the financial and regulatory infrastructure, and the corresponding compliance requirements associated with managing federal research grants and contracts within research institutions. We provide information, analyses, advice, policy perspective, and historical context to our members in the areas of research administration and compliance, financial oversight, and intellectual property. COGR communicates the viewpoint and concerns of its members and fosters productive relationships between the research community and federal policymakers, advocating for innovation and change that avoid unnecessary regulatory burden.

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

The Internal Revenue Service has determined that The Council is exempt from federal and state income taxes under IRC 501(c)(3). The Council has evaluated its current tax positions and is not aware of any significant uncertain tax positions for which a reserve would be necessary. The Councils tax returns are generally subject to examination by federal and state taxing authorities for three and four years, respectively, after they are filed.

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IRS990/Form990PartVIISectionAGrp/PersonNm4David Kennedy
IRS990/Form990PartVIISectionAGrp/PersonNm5Toni Russo
IRS990/Form990PartVIISectionAGrp/PersonNm6Jennifer A Ponting
IRS990/Form990PartVIISectionAGrp/PersonNm7Naomi Schrag
IRS990/Form990PartVIISectionAGrp/PersonNm8Greeta Swamy
IRS990/Form990PartVIISectionAGrp/PersonNm9Todd Sherer
IRS990/Form990PartVIISectionAGrp/PersonNm10Deborah Motton
IRS990/Form990PartVIISectionAGrp/PersonNm11Stephanie Endy
IRS990/Form990PartVIISectionAGrp/PersonNm12Jeremy Forsberg
IRS990/Form990PartVIISectionAGrp/PersonNm13Charles E Greer
IRS990/Form990PartVIISectionAGrp/PersonNm14Theresa Colecchia
IRS990/Form990PartVIISectionAGrp/PersonNm15Allen A DiPalma
IRS990/Form990PartVIISectionAGrp/PersonNm16Jennifer Lassner
IRS990/Form990PartVIISectionAGrp/PersonNm17Lisa E Mosley
IRS990/Form990PartVIISectionAGrp/PersonNm18Jeffrey Friedland
IRS990/Form990PartVIISectionAGrp/PersonNm19Sophia Herbert-Peterson
IRS990/Form990PartVIISectionAGrp/PersonNm20Sarah Axelrod
IRS990/Form990PartVIISectionAGrp/PersonNm21Jeffrey A Silber
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director Research Ethics & C
IRS990/Form990PartVIISectionAGrp/TitleTxt2Dir Contr & Grants Admin
IRS990/Form990PartVIISectionAGrp/TitleTxt3Dir Research Security & IP M
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP & Dir Costing & Fin Comp
IRS990/Form990PartVIISectionAGrp/TitleTxt5Asst Dir Member Eng & Poli
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt12Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt13Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt14Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt15Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt16Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt17Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt18Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt19Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt20Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt21Board Chair
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01948
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IRS990/GrossReceiptsAmt02944107
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt02100637
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02397486
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IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0See Schedule O.
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0203712
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IRS990/PoliticalCampaignActyInd0false
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IRS990/PrincipalOfficerNm0Matt Owens
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02083665
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.86$2.09$2.77$3.33$3.21$0.12
2024Detailed filing. Detailed filing data is available for this year.$3.40$0.87$2.53$2.94$2.86$0.09
2024Summary only. Only limited summary data is available for this year.$3.40$0.87$2.53$2.94$2.86$0.09
2023Summary only. Only limited summary data is available for this year.$3.18$0.97$2.21$2.71$2.72$0.01
2022Summary only. Only limited summary data is available for this year.$3.11$0.98$2.13$2.63$2.29$0.34
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.89$0.00$2.89$1.80$2.02$0.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.69$0.00$2.69$2.29$2.51$0.22
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.83$0.00$2.83$2.36$2.44$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.95$0.00$2.95$2.39$2.44$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.87$0.00$2.87$2.31$2.34$0.04
2016Detailed filing. Detailed filing data is available for this year.$2.76$0.00$2.76$2.35$2.24$0.11
2015Detailed filing. Detailed filing data is available for this year.$2.64$0.00$2.64$2.15$2.36$0.20
2014Summary only. Only limited summary data is available for this year.$2.74$0.00$2.74$1.89$1.92$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.58$0.00$2.58$2.03
2012Summary only. Only limited summary data is available for this year.$2.25$0.00$2.25$1.76$1.77$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.32$0.28$2.03$1.77
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)3 • $1M-$5M nonprofits