Civic Intelligence

Academy of Human Resource Development

EIN 74-2675977 • 501(c)3 • Roseville, MN

Profile

Advancement of human resource development through research & the application of research findings

1935 County Road B2 W Ste 165Roseville, MN 55113

www.ahrd.org

Siviq Scores

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

Liabilities / Assets

68th percentile

0.01x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

68th percentile

0.01x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

51st percentile

1.9%

Higher net margin than 51% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

35th percentile

-14%

Faster asset growth than 35% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

67th percentile

14%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets68th percentile

Assets

Down

$211,163

Down $20,771 (-9.0%) from 2024

Liabilities

Down

$2,983

Down $35,919 (-92%) from 2024

Net Assets

Up

$208,180

Up $15,148 (+7.8%) from 2024

Operations
Liabilities / Revenue68th percentileNet Margin51st percentile

Revenue

Up

$346,852

Up $63,706 (+22%) from 2024

Expenses

Up

$340,339

Up $2,406 (+0.7%) from 2024

Net Income

Up

$6,513

Up $61,300 (+112%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth35th percentile

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

$400K$300K$200K$100K$0Assets 2010: $171,627Liabilities 2010: $0Net Assets 2010: $171,6272010Assets 2011: $137,419Liabilities 2011: $0Net Assets 2011: $137,4192011Assets 2012: $171,508Liabilities 2012: $3,501Net Assets 2012: $168,0072012Assets 2013: $208,131Liabilities 2013: $4,353Net Assets 2013: $203,7782013Assets 2014: $242,625Liabilities 2014: $2,974Net Assets 2014: $239,6512014Assets 2015: $261,056Liabilities 2015: $24,716Net Assets 2015: $236,3402015Assets 2016: $269,392Liabilities 2016: $8,574Net Assets 2016: $260,8182016Assets 2017: $250,275Liabilities 2017: $2,780Net Assets 2017: $247,4952017Assets 2018: $250,046Liabilities 2018: $20,268Net Assets 2018: $229,7782018Assets 2019: $227,843Liabilities 2019: $5,045Net Assets 2019: $222,7982019Assets 2020: $260,785Liabilities 2020: $25,118Net Assets 2020: $235,6672020Assets 2021: $325,669Liabilities 2021: $46,496Net Assets 2021: $279,1732021Assets 2022: $274,959Liabilities 2022: $14,324Net Assets 2022: $260,6352022Assets 2023: $282,707Liabilities 2023: $47,411Net Assets 2023: $235,2962023Assets 2024: $231,934Liabilities 2024: $38,902Net Assets 2024: $193,0322024Assets 2025: $211,163Liabilities 2025: $2,983Net Assets 2025: $208,1802025

Highlighted filing

2025

Assets$211,163
Liabilities$2,983
Net Assets$208,180
Open 2025 Filing

Operations Trend

Revenue Growth67th percentile

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

$400K$200K$0-$200KExpenses 2010: $234,5042010Expenses 2011: $273,5032011Expenses 2012: $226,8162012Expenses 2013: $222,0712013Revenue 2014: $271,204Expenses 2014: $236,893Net Income 2014: $34,3112014Revenue 2015: $238,613Expenses 2015: $245,152Net Income 2015: -$6,5392015Revenue 2016: $251,714Expenses 2016: $223,202Net Income 2016: $28,5122016Revenue 2017: $229,977Expenses 2017: $253,267Net Income 2017: -$23,2902017Revenue 2018: $247,487Expenses 2018: $267,454Net Income 2018: -$19,9672018Revenue 2019: $235,236Expenses 2019: $247,932Net Income 2019: -$12,6962019Revenue 2020: $254,095Expenses 2020: $243,459Net Income 2020: $10,6362020Revenue 2021: $200,976Expenses 2021: $186,145Net Income 2021: $14,8312021Revenue 2022: $208,471Expenses 2022: $198,561Net Income 2022: $9,9102022Revenue 2023: $266,799Expenses 2023: $299,947Net Income 2023: -$33,1482023Revenue 2024: $283,146Expenses 2024: $337,933Net Income 2024: -$54,7872024Revenue 2025: $346,852Expenses 2025: $340,339Net Income 2025: $6,5132025

Highlighted filing

2025

Revenue$346,852
Expenses$340,339
Net Income$6,513
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$211,163
Liabilities
$2,983
Net assets
$208,180
Revenue
$346,852
Expenses
$340,339
Net income
$6,513
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.11$0.03$2.08$3.47$3.40$0.07
2024Detailed filing. Detailed filing data is available for this year.$2.32$0.39$1.93$2.83$3.38$0.55
2023Detailed filing. Detailed filing data is available for this year.$2.83$0.47$2.35$2.67$3.00$0.33
2022Detailed filing. Detailed filing data is available for this year.$2.75$0.14$2.61$2.08$1.99$0.10
2021Detailed filing. Detailed filing data is available for this year.$3.26$0.46$2.79$2.01$1.86$0.15
2020Detailed filing. Detailed filing data is available for this year.$2.61$0.25$2.36$2.54$2.43$0.11
2019Detailed filing. Detailed filing data is available for this year.$2.28$0.05$2.23$2.35$2.48$0.13
2018Detailed filing. Detailed filing data is available for this year.$2.50$0.20$2.30$2.47$2.67$0.20
2017Detailed filing. Detailed filing data is available for this year.$2.50$0.03$2.47$2.30$2.53$0.23
2016Detailed filing. Detailed filing data is available for this year.$2.69$0.09$2.61$2.52$2.23$0.29
2015Detailed filing. Detailed filing data is available for this year.$2.61$0.25$2.36$2.39$2.45$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.43$0.03$2.40$2.71$2.37$0.34
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.04$2.04$2.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.04$1.68$2.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.00$1.37$2.74
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.00$1.72$2.35
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 3, 2025
Return Version
2024v5.0
Gross Receipts
$346,852
Mission and Program Overview

Mission

Advancement of human resource development through research & the application of research findings

Advancement of human resource development thorugh research and the application of research findings.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$176,358$107,355▼ $69,003
Cash and Non-Interest-Bearing Accounts$42,651$101,083▲ $58,432
Prepaid Expenses and Deferred Charges$10,200--
Accounts Receivable$2,725$2,725→ $0
Total Assets$231,934$211,163▼ $20,771
Liabilities
Other Liabilities$36,657--
Accounts Payable and Accrued Expenses$2,245$2,983▲ $738
Total Liabilities$38,902$2,983▼ $35,919
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$193,032$208,180▲ $15,148
Total Net Assets Fund Balance$193,032$208,180▲ $15,148
Total Liabilities and Net Assets / Fund Balance$231,934$211,163▼ $20,771
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Seung Won YoonPresident
Kathie PugaczewskiExecutive Di
Caleb HanMember at La
Claire GubbinsMember at La
Claretha HughesMember at La
Cynthia SimsMember at La
Dae Seok ChaiMember at La
Eunbi SimMember at La
Karen JohnsonMember at La
Kathy YeagerMember at La
Matthew HurtienneMember at La
Sanghamitra ChaudhuriMember at La
Shinhee JeongMember at La
Sunyoung ParkMember at La
Terry MaltbiaMember at La
Thomas GaravanMember at La
Khalil DiraniPast Preside
Joshua CollinsVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Global Management PartnersManagement1935 COUNTY ROAD B2 W STE 165, Roseville, MN 55113$121,000
Revenue and Support

Revenue Composition

Contributions and Grants
$28,903
Program Service Revenue
$284,459
Investment Income
$2,988
Other Revenue
$30,502
All Other Contributions
$28,903
Change in Net Assets
$6,513
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$340,339
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
Conferences and Meetings$125,365$1,438-$126,803
Fees for Services Management-$121,000-$121,000
Fees for Services Other-$21,486-$21,486
Office Expenses$17,300$260-$17,560
All Other Expenses$6,770$3,771-$10,541
Insurance-$5,377-$5,377
Other Expenses$5,115$8,937-$5,115
Travel$2,306--$2,306
Total Functional Expenses$174,459$165,880$0$340,339
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
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“The organization has delegated office administration, board & committee support, events management, website maintenance, communications & financial services to a management company. The board monitors the management company activities.”

Form 990, Page 6, Part VI, Line 6

“Membership is open to those who conduct research, teach or practice human resource development & full-time students who are enrolled in educational programs at institutions of higher education. Members must pay an annual membership fee.”

Form 990, Page 6, Part VI, Line 7A

“The board of directors is elected by electronic ballot voted on by all general members.”

Form 990, Page 6, Part VI, Line 7B

“Bylaw changes require approval by a majority of the general membership.”

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

“The board will review form 990 via email and in a board meeting.”

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

“Noting in board meetings through the year.”

Form 990, Page 6, Part VI, Line 19

“Government documents, policies & financial statements may be obtained upon e-mail or phone request through the management company.”

Filing and Contact Details

Filer

Filer Name
Academy of Human Resource
EIN
74-2675977
Phone
9526462027
Address
1935 COUNTY ROAD B2 W STE 165, ROSEVILLE, MN 55113

Signing Officer

Name
Seung Won Yoon
Title
President
Phone
9525456208
Signed
2025-12-03

Organization Details

Principal Officer
Kathie Pugaczewski
Formed
1993
Legal Domicile
TX
Voting Board Members
17
Independent Board Members
17
Employees
0
Volunteers
140

Preparer

Firm
Murry & Associates LLC
Address
7575 GOLDEN VALLEY RD STE 119, GOLDEN VALLEY, MN 55427
Preparer
John Licht
Phone
7635469340
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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/Form990PartVIISectionAGrp/TitleTxt7MEMBER AT LA
IRS990/Form990PartVIISectionAGrp/TitleTxt8MEMBER AT LA
IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBER AT LA
IRS990/Form990PartVIISectionAGrp/TitleTxt10MEMBER AT LA
IRS990/Form990PartVIISectionAGrp/TitleTxt11MEMBER AT LA
IRS990/Form990PartVIISectionAGrp/TitleTxt12MEMBER AT LA
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt14MEMBER AT LA
IRS990/Form990PartVIISectionAGrp/TitleTxt15MEMBER AT LA
IRS990/Form990PartVIISectionAGrp/TitleTxt16MEMBER AT LA
IRS990/Form990PartVIISectionAGrp/TitleTxt17PRESIDENT
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IRS990/MissionDesc0ADVANCEMENT OF HUMAN RESOURCE DEVELOPMENT THORUGH RESEARCH AND THE APPLICATION OF RESEARCH FINDINGS.
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IRS990/OtherExpensesGrp/Desc0TECHNOLOGY
IRS990/OtherExpensesGrp/Desc1BANK FEES
IRS990/OtherExpensesGrp/Desc2SPEAKER FEES
IRS990/OtherExpensesGrp/Desc3MASTERCLASS PODCAST
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03611
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt18937
IRS990/OtherExpensesGrp/ProgramServicesAmt011565
IRS990/OtherExpensesGrp/ProgramServicesAmt16038
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IRS990/PrincipalOfficerNm0KATHIE PUGACZEWSKI
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IRS990/ProgramServiceRevenueGrp/Desc4PODCAST
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt186181
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt219725
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt36329
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt45875
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt36329
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt45875
IRS990/ProgSrvcAccomActy2Grp/Desc0MANAGED ELECTRONIC NEWS TO DISSEMINATE TIMELY PROFESSIONAL INFORMATION INCLUDING JOB POSTINGS, CONFERENCES, RESEARCH, PUBLISHING OPPORTUNITIES AND PROMOTE THE HRD MASTERCLASS PODCAST. UPDATED AND MAINTAINED THE ASSOCIATION WEBSITE AND OFFERED WEBINARS AS WELL.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt017158
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt096237
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYExcessBenefitTransInd0false
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IRS990/PYOtherRevenueAmt026362
IRS990/PYProgramServiceRevenueAmt0248145
IRS990/PYRevenuesLessExpensesAmt0-54787
IRS990/PYTotalExpensesAmt0337933
IRS990/PYTotalRevenueAmt0283146
IRS990/ReconcilationRevenueExpnssAmt06513
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
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IRS990/RevenueAmt0188222
IRS990/RoyaltiesRevenueGrp/ExclusionAmt030502
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt028903
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt03100
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt02195
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt05154
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt05600
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt044952
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt031901
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt032682
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt033072
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt026093
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0169395
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0168708
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01101904
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt033490
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt031901
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt033407
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt033922
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt026518
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0159238
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IRS990ScheduleA/InvestmentIncomePYPct00.13000
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt0725
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt0850
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt0425
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt02000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.87810
IRS990ScheduleA/PublicSupportPY509Pct00.87350
IRS990ScheduleA/PublicSupportTotal509Amt01146856
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0233392
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0174549
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0174308
IRS990ScheduleA/Total509Grp/TotalAmt01146856
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0346852
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0283146
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0208471
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01306094
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/ScheduleBRequiredInd0true
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS DELEGATED OFFICE ADMINISTRATION, BOARD & COMMITTEE SUPPORT, EVENTS MANAGEMENT, WEBSITE MAINTENANCE, COMMUNICATIONS & FINANCIAL SERVICES TO A MANAGEMENT COMPANY. THE BOARD MONITORS THE MANAGEMENT COMPANY ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP IS OPEN TO THOSE WHO CONDUCT RESEARCH, TEACH OR PRACTICE HUMAN RESOURCE DEVELOPMENT & FULL-TIME STUDENTS WHO ARE ENROLLED IN EDUCATIONAL PROGRAMS AT INSTITUTIONS OF HIGHER EDUCATION. MEMBERS MUST PAY AN ANNUAL MEMBERSHIP FEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS IS ELECTED BY ELECTRONIC BALLOT VOTED ON BY ALL GENERAL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BYLAW CHANGES REQUIRE APPROVAL BY A MAJORITY OF THE GENERAL MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD WILL REVIEW FORM 990 VIA EMAIL AND IN A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NOTING IN BOARD MEETINGS THROUGH THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNMENT DOCUMENTS, POLICIES & FINANCIAL STATEMENTS MAY BE OBTAINED UPON E-MAIL OR PHONE REQUEST THROUGH THE MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0231934

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