Civic Intelligence

Council of State Association Presidents

EIN 74-2607384 • 501(c)6 • Lake Junaluska, NC

Profile

Education and training of members

60 Old Clyde Rd 644Lake Junaluska, NC 28751

www.csap.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

83rd percentile

23%

Higher net margin than 83% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

70th percentile

10%

Faster asset growth than 70% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

73rd percentile

15%

Faster revenue growth than 73% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$230,702

Up $21,496 (+10%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$230,702

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin83rd percentile

Revenue

Up

$78,255

Up $10,351 (+15%) from 2023

Expenses

Up

$60,547

Up $13,328 (+28%) from 2023

Net Income

Down

$17,708

Down $2,977 (-14%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth70th percentile

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

$300K$200K$100K$0Assets 2011: $90,264Liabilities 2011: $12,891Net Assets 2011: $77,3732011Assets 2012: $80,382Liabilities 2012: $1,000Net Assets 2012: $79,3822012Assets 2013: $83,226Liabilities 2013: $1,467Net Assets 2013: $81,7592013Assets 2014: $99,375Liabilities 2014: $1,295Net Assets 2014: $98,0802014Assets 2015: $101,945Liabilities 2015: $1,000Net Assets 2015: $100,9452015Assets 2016: $99,177Liabilities 2016: $1,465Net Assets 2016: $97,7122016Assets 2017: $102,015Liabilities 2017: $1,0002017Assets 2018: $112,368Net Assets 2018: $112,3682018Assets 2019: $114,136Liabilities 2019: $5502019Assets 2020: $117,999Liabilities 2020: $02020Assets 2021: $147,738Liabilities 2021: $26,364Net Assets 2021: $121,3742021Assets 2022: $220,654Liabilities 2022: $34,9162022Assets 2023: $209,206Liabilities 2023: $2,7822023Assets 2024: $230,702Net Assets 2024: $230,7022024

Highlighted filing

2024

Assets$230,702
Liabilities-
Net Assets$230,702
Open 2024 Filing

Operations Trend

Revenue Growth73rd percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $68,392Expenses 2011: $68,568Net Income 2011: -$1762011Revenue 2012: $61,935Expenses 2012: $59,926Net Income 2012: $2,0092012Revenue 2013: $66,381Expenses 2013: $64,004Net Income 2013: $2,3772013Revenue 2014: $76,138Expenses 2014: $59,817Net Income 2014: $16,3212014Revenue 2015: $64,486Expenses 2015: $61,621Net Income 2015: $2,8652015Revenue 2016: $63,632Expenses 2016: $66,865Net Income 2016: -$3,2332016Revenue 2017: $63,699Expenses 2017: $60,396Net Income 2017: $3,3032017Revenue 2018: $69,670Expenses 2018: $58,317Net Income 2018: $11,3532018Revenue 2019: $62,876Expenses 2019: $61,658Net Income 2019: $1,2182019Revenue 2020: $28,518Expenses 2020: $24,105Net Income 2020: $4,4132020Revenue 2021: $42,838Expenses 2021: $39,463Net Income 2021: $3,3752021Revenue 2022: $125,981Expenses 2022: $61,617Net Income 2022: $64,3642022Revenue 2023: $67,904Expenses 2023: $47,219Net Income 2023: $20,6852023Revenue 2024: $78,255Expenses 2024: $60,547Net Income 2024: $17,7082024

Highlighted filing

2024

Revenue$78,255
Expenses$60,547
Net Income$17,708
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$230,702
Liabilities
-
Net assets
$230,702
Revenue
$78,255
Expenses
$60,547
Net income
$17,708
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.31$2.31$0.78$0.61$0.18
2023Summary only. Only limited summary data is available for this year.$2.09$0.03$0.68$0.47$0.21
2022Summary only. Only limited summary data is available for this year.$2.21$0.35$1.26$0.62$0.64
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.48$0.26$1.21$0.43$0.39$0.03
2020Summary only. Only limited summary data is available for this year.$1.18$0.00$0.29$0.24$0.04
2019Summary only. Only limited summary data is available for this year.$1.14$0.01$0.63$0.62$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$1.12$0.70$0.58$0.11
2017Summary only. Only limited summary data is available for this year.$1.02$0.01$0.64$0.60$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.01$0.98$0.64$0.67$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.01$1.01$0.64$0.62$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.99$0.01$0.98$0.76$0.60$0.16
2013Detailed filing. Detailed filing data is available for this year.$0.83$0.01$0.82$0.66$0.64$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.01$0.79$0.62$0.60$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.13$0.77$0.68$0.69$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 7, 2025
Return Version
2024v5.0
Gross Receipts
$84,182
Mission and Program Overview

Mission

Education and training of members

Program Services

DescriptionGrantsExpenses
CONDUCT TWO MEETINGS ANNUALLY TO PROVIDE MEMBERS WITH AN OPPORTUNITY TO EXCHANGE INFORMATION AND TO RECEIVE MANAGEMENT AND LEADERSHIP TRAINING.--
MAINTAIN WEBSITE TO FACILITATE COMMUNICATION AND THE EXCHANGE OF IDEAS AMONG MEMBERS.--
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
GREGORY SPRAYPresident-$0--
MARIAN LOWTHERPresident-El-$0--
VALERIE BROSIUSPast Preside-$0--
HILLARY COOPERTreasurer-$0--
KATIE BOCHISecretary-$0--
Political and Lobbying Activity
In-house lobbying only
Yes
Filing and Contact Details

Filer

Filer Name
Council of State Association
EIN
74-2607384
Phone
8284768484
Address
60 OLD CLYDE RD 644, LAKE JUNALUSKA, NC 28751

Signing Officer

Name
Hillary Cooper
Title
Treasurer
Phone
4123661177
Signed
2025-05-07
Discuss with paid preparer
Yes

Preparer

Firm
Joyce and Company CPA
Address
104 BRADY CT, CARY, NC 27511
Preparer
Shelton M Ennis CPA
Phone
9194660946
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses advertising 400 office supplies 779 travel 4,514 meetings expense 21,158 insurance 399 bank fees 1,911 dues and subscriptions 1,786 continuing education 350 total 31,297”

Form 990-ez, Part I, Line 20

“Unrealized gain on investments 6,570”

Form 990-ez, Part II, Line 24

“Prepaid expenses and deferred charges 2,000 3,141 total 2,000 3,141”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 2,782 0”

Raw XML Appendix119 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/AddressChangeInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0LYNDSEY ZURAWSKI
IRS990EZ/BooksInCareOfDetail/PhoneNum08284768484
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt060 OLD CLYDE RD 644
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LAKE JUNALUSKA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd028751
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0207206
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0227561
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOrOtherBasisExpenseSaleAmt05927
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt017708
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt027781
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0209206
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0230702
IRS990EZ/GainOrLossFromSaleOfAssetsAmt04084
IRS990EZ/GrantsAndSimilarAmountsPaidAmt01469
IRS990EZ/GrossReceiptsAmt084182
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt013089
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt016350
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0206424
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0230702
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0206424
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0230702
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0GREGORY SPRAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MARIAN LOWTHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2VALERIE BROSIUS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3HILLARY COOPER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4KATIE BOCHI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT-EL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2PAST PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt02000
IRS990EZ/OtherAssetsTotalDetail/EOYAmt03141
IRS990EZ/OtherChangesInNetAssetsAmt06570
IRS990EZ/OtherExpensesTotalAmt031297
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATION AND TRAINING OF MEMBERS
IRS990EZ/ProgramServiceRevenueAmt044732
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CONDUCT TWO MEETINGS ANNUALLY TO PROVIDE MEMBERS WITH AN OPPORTUNITY TO EXCHANGE INFORMATION AND TO RECEIVE MANAGEMENT AND LEADERSHIP TRAINING.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1MAINTAIN WEBSITE TO FACILITATE COMMUNICATION AND THE EXCHANGE OF IDEAS AMONG MEMBERS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SaleOfAssetsGrossAmt010011
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0true
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02782
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt060547
IRS990EZ/TotalRevenueAmt078255
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.CSAP.ORG
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING 400 OFFICE SUPPLIES 779 TRAVEL 4,514 MEETINGS EXPENSE 21,158 INSURANCE 399 BANK FEES 1,911 DUES AND SUBSCRIPTIONS 1,786 CONTINUING EDUCATION 350 TOTAL 31,297
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UNREALIZED GAIN ON INVESTMENTS 6,570
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PREPAID EXPENSES AND DEFERRED CHARGES 2,000 3,141 TOTAL 2,000 3,141
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,782 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HILLARY COOPER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04123661177
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COUNCIL OF STATE ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PRESIDENTS
ReturnHeader/Filer/BusinessNameControlTxt0COUN
ReturnHeader/Filer/EIN0742607384
ReturnHeader/Filer/PhoneNum08284768484
ReturnHeader/Filer/USAddress/AddressLine1Txt060 OLD CLYDE RD 644
ReturnHeader/Filer/USAddress/CityNm0LAKE JUNALUSKA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028751
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0562202813
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOYCE AND COMPANY CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0104 BRADY CT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd027511
ReturnHeader/PreparerPersonGrp/PhoneNum09194660946
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHELTON M ENNIS CPA
ReturnHeader/ReturnTs02025-05-13T10:53:02-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)6 • <$500k nonprofits