Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1b · Membership dues

  $5,406,661

• 1e · Government grants (contributions)

  $316,525

• 1f · All other contributions, gifts and grants

  $3,704,182

• 1g · Noncash contributions included above

  $112,227

• 2a · Program service revenue: PROGRAM FEES

  total $1,161,570 · related or exempt $1,161,570

• 2b · Program service revenue: EDUCATIONAL SERVICES

  total $106,944 · related or exempt $106,944

• 3 · Investment income

  total $109,337 · excluded $109,337

• 6a · Gross rents

  real property $1,144,237

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $1,144,237

• 6d · Net rental income or loss

  total $1,144,237 · excluded $1,144,237

• 7a · Gross sales of assets other than inventory

  securities $718,632

• 7b · Less cost or other basis and sales expenses

  securities $659,115

• 7c · Gain or loss

  securities $59,517

• 7d · Net gain or loss

  total $59,517 · excluded $59,517

• 11a · Other revenue: INSURANCE PROCEEDS

  total $157,735 · related or exempt $157,735

• 11b · Other revenue: PRODUCTION SERVICES

  total $890 · related or exempt $890

• 11e · Other revenue, total

  $158,625

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $1,737,186 · program services $1,737,186

• 5 · Compensation of officers, directors and key employees

  total $421,899 · program services $293,681 · management and general $62,052 · fundraising $66,166

• 7 · Other salaries and wages

  total $4,483,708 · program services $2,918,527 · management and general $690,329 · fundraising $874,852

• 8 · Pension plan contributions

  total $189,301 · program services $139,881 · management and general $9,742 · fundraising $39,678

• 9 · Other employee benefits

  total $718,844 · program services $497,195 · management and general $74,473 · fundraising $147,176

• 10 · Payroll taxes

  total $364,083 · program services $222,103 · management and general $48,650 · fundraising $93,330

• 11a · Fees: management

  total $43,441 · program services $43,441

• 11b · Fees: legal

  total $25,896 · program services $12,788 · management and general $13,108

• 11c · Fees: accounting

  total $191,594 · program services $8,500 · management and general $183,094

• 11d · Fees: lobbying

  total $40,035 · management and general $40,035

• 11f · Fees: investment management

  total $15,783 · management and general $15,783

• 11g · Fees: other

  total $1,207,748 · program services $900,321 · management and general $152,700 · fundraising $154,727

• 12 · Advertising and promotion

  total $39,950 · program services $39,950

• 13 · Office expenses

  total $592,766 · program services $323,611 · management and general $52,545 · fundraising $216,610

• 14 · Information technology

  total $272,902 · program services $272,902

• 16 · Occupancy

  total $182,557 · program services $72,198 · management and general $110,359

• 17 · Travel

  total $119,801 · program services $82,940 · management and general $14,933 · fundraising $21,928

• 21 · Payments to affiliates

  total $1,580,163 · program services $1,580,163

• 22 · Depreciation, depletion and amortization

  total $339,407 · program services $339,195 · management and general $212

• 23 · Insurance

  total $79,620 · management and general $79,620

• 24a · Other expenses: SPECIAL PROJECTS

  total $359,279 · program services $214,234 · management and general $27,788 · fundraising $117,257

• 24b · Other expenses: BAD DEBTS

  total $252,332 · management and general $252,332

• 24c · Other expenses: MISCELLANEOUS

  total $248,595 · program services $211,100 · management and general $25,491 · fundraising $12,004

• 24d · Other expenses: DUES & SUBSCRIPTIONS

  total $208,283 · program services $159,917 · management and general $40,235 · fundraising $8,131

• 24e · All other expenses

  total $226,791 · program services $28,907 · fundraising $197,884

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $16,170,778 · end of year $3,272,175

• 3 · Pledges and grants receivable

  beginning of year $1,149,310 · end of year $650,027

• 4 · Accounts receivable

  beginning of year $75,713 · end of year $251,619

• 7 · Other notes and loans receivable

  beginning of year $8,490,000 · end of year $8,490,000

• 9 · Prepaid expenses and deferred charges

  beginning of year $166,334 · end of year $144,238

• 10a · Land, buildings and equipment: cost or other basis

  $11,669,388

• 10b · Land, buildings and equipment: accumulated depreciation

  $7,899,097

• 10c · Land, buildings and equipment, net

  beginning of year $5,770,995 · end of year $3,770,291

• 12 · Investments: other securities

  beginning of year $4,676,221 · end of year $5,068,522

• 15 · Other assets

  beginning of year $1,267,355 · end of year $1,347,224

• 17 · Accounts payable and accrued expenses

  beginning of year $1,335,822 · end of year $2,762,499

• 19 · Deferred revenue

  beginning of year $954,316 · end of year $1,105,332

• 23 · Secured mortgages and notes payable

  beginning of year $3,309,113 · end of year $2,100,000

• 24 · Unsecured notes and loans payable

  beginning of year $14,075,000 · end of year $2,195,000

• 27 · Net assets without donor restrictions

  beginning of year $14,631,149 · end of year $14,666,593

• 28 · Net assets with donor restrictions

  beginning of year $3,461,306 · end of year $164,672

The filer's explanations (Part III)

PART I, LINE 3

THE REVIEW IN DETERMINING THE CEO'S COMPENSATION IS A MULTI-STEP PROCESS, WHICH IS OVERSEEN AND CONDUCTED BY THE EXECUTIVE COMMITTEE OF THE GOVERNING BOARD OF DIRECTORS. 1. THE CEO IS GIVEN A SELF-EVALUATION TOOL, PRIOR TO THE EXECUTIVE COMMITTEE REVIEW, THAT INCLUDES: A. PERFORMANCE RANKING ON MULTIPLE CRITERIA B. LIST OF ACCOMPLISHMENTS DURING THE FISCAL YEAR C. SELF-EVALUATION OF AREAS OF EXCELLENCE AND AREAS OF NEEDED IMPROVEMENT 2. ALL BOARD MEMBERS ARE ASKED BY THE EXECUTIVE COMMITTEE TO PROVIDE COMMENTS AND FEEDBACK ON THEIR PERCEIVED PERFORMANCE OF THE CEO. 3. THE COMMITTEE REVIEWS INDUSTRY COMPENSATION STUDIES AND LOCAL MARKETS ARTICLES AND SURVEYS FOR ANALYTICAL REFERENCE 4. THE COMMITTEE REVIEWS EACH ASPECT OF SEVERAL COMPENSATION ELEMENTS TO DETERMINE PERFORMANCE INCREASES AND/OR BONUSES. THESE ELEMENTS INCLUDE BOTH OBJECTIVE CRITERIA FOR FINANCIAL PERFORMANCE AND SUBJECTIVE CRITERIA FOR LEADERSHIP AND THE STRATEGIC PLAN. THE SELF-EVALUATION TOOL AND THE BOARD FEEDBACK ARE ALSO USED IN DETERMINING ANY BONUS AMOUNTS RELATED TO THE EMPLOYEE AGREEMENT. 5. THE COMMITTEE MEETS WITH THE CEO TO DISCUSS ALL ASPECTS OF THE EVALUATION 6. NOTES ARE KEPT OF ALL PERFORMANCE ELEMENTS AND RANKINGS

PART I, LINE 7

THE ORGANIZATION PAID BONUSES BASED ON PERFORMANCE. KLIFF KUEHL: $114,123