Civic Intelligence

The Council of State Governments - Appa

EIN 56-1150454 • 501(c)3 • Lexington, KY

Profile

To serve, challenge and empower our members and constituents by educating, communicating and training; advocating and influencing; acting as a resource and conduit for information, ideas and support; developing standards and models; and collaborating with other disciplines.

1776 Avenue of the StatesLexington, KY 40511

www.appa-net.org

Siviq Scores

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

Liabilities / Assets

86th percentile

0.60x

Higher debt load relative to assets than 86% of similar nonprofits.

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

Liabilities / Revenue

58th percentile

0.12x

Higher debt load relative to revenue than 58% of similar nonprofits.

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

Net Margin

15th percentile

-19%

Higher net margin than 15% of similar nonprofits.

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

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

7th percentile

-29%

Faster asset growth than 7% of similar nonprofits.

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

Revenue Growth

71st percentile

24%

Faster revenue growth than 71% of similar nonprofits.

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

Assets

Down

$766,004

Down $503,639 (-40%) from 2022

Liabilities

Down

$37,961

Down $203,167 (-84%) from 2022

Net Assets

Down

$728,043

Down $300,472 (-29%) from 2022

Revenue

Up

$2,118,758

Up $660,260 (+45%) from 2022

Expenses

Up

$2,419,229

Up $867,324 (+56%) from 2022

Net Income

Down

-$300,471

Down $207,064 (-222%) from 2022

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $443,010Liabilities 2011: $300,968Net Assets 2011: $142,0422011Assets 2012: $344,547Liabilities 2012: $199,041Net Assets 2012: $145,5062012Assets 2013: $463,090Liabilities 2013: $238,582Net Assets 2013: $224,5082013Assets 2014: $701,327Liabilities 2014: $314,938Net Assets 2014: $386,3892014Assets 2015: $1,074,818Liabilities 2015: $537,575Net Assets 2015: $537,2432015Assets 2016: $727,517Liabilities 2016: $282,329Net Assets 2016: $445,1882016Assets 2017: $904,720Liabilities 2017: $459,575Net Assets 2017: $445,1452017Assets 2018: $669,531Liabilities 2018: $387,510Net Assets 2018: $282,0212018Assets 2019: $821,738Liabilities 2019: $276,610Net Assets 2019: $545,1282019Assets 2020: $743,296Liabilities 2020: $115,355Net Assets 2020: $627,9412020Assets 2021: $1,216,113Liabilities 2021: $94,190Net Assets 2021: $1,121,9232021Assets 2022: $1,269,643Liabilities 2022: $241,128Net Assets 2022: $1,028,5152022Assets 2023: $766,004Liabilities 2023: $37,961Net Assets 2023: $728,0432023

Highlighted filing

2023

Assets$766,004
Liabilities$37,961
Net Assets$728,043

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,295,6212011Expenses 2012: $1,250,7672012Expenses 2013: $1,213,3162013Revenue 2014: $1,322,987Expenses 2014: $1,161,110Net Income 2014: $161,8772014Revenue 2015: $1,457,900Expenses 2015: $1,307,045Net Income 2015: $150,8552015Revenue 2016: $1,662,276Expenses 2016: $1,754,328Net Income 2016: -$92,0522016Revenue 2017: $1,527,297Expenses 2017: $1,527,340Net Income 2017: -$432017Revenue 2018: $1,782,119Expenses 2018: $1,945,242Net Income 2018: -$163,1232018Revenue 2019: $1,935,973Expenses 2019: $1,672,866Net Income 2019: $263,1072019Revenue 2020: $1,902,983Expenses 2020: $1,820,168Net Income 2020: $82,8152020Revenue 2021: $1,765,285Expenses 2021: $1,271,303Net Income 2021: $493,9822021Revenue 2022: $1,458,498Expenses 2022: $1,551,905Net Income 2022: -$93,4072022Revenue 2023: $2,118,758Expenses 2023: $2,419,229Net Income 2023: -$300,4712023

Highlighted filing

2023

Revenue$2,118,758
Expenses$2,419,229
Net Income-$300,471

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.77$0.04$0.73$2.12$2.42$0.30
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.24$1.03$1.46$1.55$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.09$1.12$1.77$1.27$0.49
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.12$0.63$1.90$1.82$0.08
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.28$0.55$1.94$1.67$0.26
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.39$0.28$1.78$1.95$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.46$0.45$1.53$1.53$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.73$0.28$0.45$1.66$1.75$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.07$0.54$0.54$1.46$1.31$0.15
2014Summary only. Only limited summary data is available for this year.$0.70$0.31$0.39$1.32$1.16$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.24$0.22$1.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.20$0.15$1.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.30$0.14$1.30
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 1, 2023
Return Version
2021v4.0
Gross Receipts
$1,458,498
Mission and Program Overview

Mission

To serve, challenge and empower our members and constituents by educating, communicating and training; advocating and influencing; acting as a resource and conduit for information, ideas and support; developing standards and models; and collaborating with other disciplines.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$46,111$46,111→ $0
Prepaid Expenses and Deferred Charges$59,604$34,766▼ $24,838
Accounts Receivable$28,514$14,447▼ $14,067
Land, Buildings, and Equipment, Net$449--
Total Assets$1,216,113$1,269,643▲ $53,530
Other Assets Total$1,081,435$1,174,319▲ $92,884
Liabilities
Deferred Revenue$94,190$241,128▲ $146,938
Mortgage Notes Payable Secured by Investment Property$0--
Unsecured Notes Loans Payable$0--
Total Liabilities$94,190$241,128▲ $146,938
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,121,923$1,028,515▼ $93,408
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$1,121,923$1,028,515▼ $93,408
Total Liabilities and Net Assets / Fund Balance$1,216,113$1,269,643▲ $53,530

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,174,319--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tim HardyPast President
Brian Lovins PhDPresident
Susan RicePresident Elect
Scott TaylorSecond Past President
Marcus HodgesVice President
Isabel Perez-MorinaAffiliate Representative
Alyza GonzalesLine Staff Representative
Tania ApplingMember At-Large Representative
Herb SinkinsonRegion 1 Representative
Corinne BriscoeRegion 2 Representative
Dena DavisRegion 3 Representative
Gene CotterRegion 4 Representative
LaTasha JonesRegion 5 Representative
Audrey RigsbeeSecretary
Thomas GregoryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$441,101
Program Service Revenue
$1,014,223
Investment Income
$3,174
Other Revenue
$0
All Other Contributions
$102,540
Change in Net Assets
$-93,407
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,551,905
Total Fundraising Expense$4,207
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$114,854$674,756$3,906$793,516
Conferences and Meetings$425,795$0$0$425,795
Information Technology$25,816$81,681$80$107,577
Office Expenses$52,874$32,947$22$85,843
Other Expenses$18,480$65,029$0$83,509
Travel$28,243$0$0$28,243
Occupancy$2,888$5,910$174$8,972
Insurance$619$3,337$25$3,981
Fees for Services Accounting$0$86$0$86
Total Functional Expenses$669,569$878,129$4,207$1,551,905
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
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Management of the day to day operations of this organization are performed by employees of The Council of State Governments.

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

All Individual members, primary contacts of agency members and educational members are eligible to vote for President Elect, Vice president, Treasurer of the Executive Committee as well as Regional Representative for their respective regions. Regional Representatives are elected for a three year term. Officers are elected for a two year term.

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

The executive director reviews prior to filing. A copy of the Form 990 will be made available to the Executive Committee for their review after it has been filed.

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

The conflict of interest policy is brought up at each and every meeting of the board to allow members to recuse themselves from voting on an issue with a perceived conflict of interest.

Form 990, Part VI, Section C, Line 19

Governing documents and bylaws are made available on the organization's website. Financial statements and conflict of interest policies are not published for the public but would be made available upon request.

Filing and Contact Details

Filer

Filer Name
Council of State Governments
EIN
56-1150454
Phone
8592448000
Address
1776 Avenue of the States, Lexington, KY 40511
Doing Business As
American Probation and Parole Association

Signing Officer

Name
Heath Huddleston
Title
Director of Finance
Phone
8592448144
Signed
2023-05-01

Organization Details

Principal Officer
Veronica Cunningham
Formed
1985
Legal Domicile
Nc
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Rounding of -$1.00

Raw XML AppendixShowing 400 of 495 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/Desc0Training institutes and meetings - annual and winter training for community corrections officials offering workshops, special sessions, resource expo and networking opportunities. Discussion on latest theories and examination of the newest technologies available to the community corrections fields. Selected training courses are also available. Publications related to issues that confront state probation and parole employees and others within associated fields. Up to date and useful resources that serve as valuable tools and reference materials.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1President Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6Second Past President
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IRS990/Form990PartVIISectionAGrp/TitleTxt12Region 3 Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt13Region 4 Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt14Region 5 Representative
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IRS990/InsuranceGrp/FundraisingAmt025
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IRS990/MissionDesc0To serve, challenge and empower our members and constituents by educating, communicating and training; advocating and influencing; acting as a resource and conduit for information, ideas and support; developing standards and models; and collaborating with other disciplines.
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IRS990/OfficeExpensesGrp/TotalAmt085843
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IRS990/PrincipalOfficerNm0Veronica Cunningham
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IRS990/ProgSrvcAccomActy2Grp/Desc0Other projects including Juvenile Probation AECF, webpage, ELLS IOWA, Maricopa Co Study, IA Training Curriculum, KY Juvenile Justice Justice Reform Westat, Juvenile Justice Model, RTI AGREE, Inst. Case Mgmt.
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Cash held by management company
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Management of the day to day operations of this organization are performed by employees of The Council of State Governments.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All Individual members, primary contacts of agency members and educational members are eligible to vote for President Elect, Vice president, Treasurer of the Executive Committee as well as Regional Representative for their respective regions. Regional Representatives are elected for a three year term. Officers are elected for a two year term.

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