Form 990 for tax year 2023
Filed by INSTITUTE FOR LOCAL GOVERNMENT.
Totals
- Total revenue
- $3,484,389
- Total expenses
- $1,705,758
- Contributions and grants received
- $2,505,777
- Grants paid
- $0
- Program service revenue
- $957,654
- Investment income
- $20,958
- Other revenue
- $0
- Total assets, end of year
- $3,510,900
- Total liabilities, end of year
- $154,710
- Net assets or fund balances, end of year
- $3,356,190
- Program services expenses (Part IX)
- $856,130
- Management and general expenses
- $849,628
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $856,130
Program services were 50.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1e · Government grants (contributions)
$67,198
-
1f · All other contributions, gifts and grants
$2,438,579
-
2a · Program service revenue: CONTRACT INCOME
total $765,615 · related or exempt $765,615
-
2b · Program service revenue: PROGRAM FEE/WORKSHOPS
total $192,039 · related or exempt $192,039
-
3 · Investment income
total $20,958 · excluded $20,958
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $254,284 · program services $106,799 · management and general $147,485
-
7 · Other salaries and wages
total $963,408 · program services $506,112 · management and general $457,296
-
11c · Fees: accounting
total $69,383 · program services $1,523 · management and general $67,860
-
11g · Fees: other
total $226,005 · program services $205,021 · management and general $20,984
-
12 · Advertising and promotion
total $7,107 · program services $1,687 · management and general $5,420
-
13 · Office expenses
total $21,456 · program services $1,804 · management and general $19,652
-
14 · Information technology
total $11,348 · program services $12 · management and general $11,336
-
16 · Occupancy
total $58,818 · management and general $58,818
-
17 · Travel
total $34,006 · program services $20,368 · management and general $13,638
-
19 · Conferences, conventions and meetings
total $41,649 · program services $11,048 · management and general $30,601
-
23 · Insurance
total $8,848 · management and general $8,848
-
24a · Other expenses: STAFF TRAINING/DEV
total $3,612 · management and general $3,612
-
24b · Other expenses: OTHER COSTS
total $2,616 · program services $1,250 · management and general $1,366
-
24c · Other expenses: DUES AND SUBSCRIPTIONS
total $2,393 · program services $506 · management and general $1,887
-
24d · Other expenses: MERCHANT FEES
total $825 · management and general $825
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $718,034 · end of year $1,471,970
-
2 · Savings and temporary cash investments
beginning of year $5,161 · end of year $5,166
-
4 · Accounts receivable
beginning of year $319,131 · end of year $1,338,781
-
9 · Prepaid expenses and deferred charges
beginning of year $4,573 · end of year $3,069
-
13 · Investments: program-related
beginning of year $646,441 · end of year $691,914
-
15 · Other assets
beginning of year $0 · end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $141,756 · end of year $154,085
-
19 · Deferred revenue
end of year $625
-
27 · Net assets without donor restrictions
beginning of year $1,269,876 · end of year $1,237,729
-
28 · Net assets with donor restrictions
beginning of year $281,708 · end of year $2,118,461
Mission and programs · 2023
Mission
THE INSTITUTE FOR LOCAL GOVERNMENT (ILG) IS COMMITTED TO EMPOWERING AND EDUCATING PUBLIC SERVANTS BY DELIVERING REAL-WORLD EXPERTISE THAT HELPS THEM NAVIGATE COMPLEX ISSUES, INCREASES THEIR CAPACITY AND BUILDS TRUST IN THEIR COMMUNITIES. TOGETHER, WE WORK WITH LOCAL AGENCY STAFF AND ELECTED OFFICIALS TO BUILD A STRONG FOUNDATION OF GOOD GOVERNMENT AT THE LOCAL LEVEL. OUR WORK IS GUIDED BY OUR CORE VALUES OF COLLABORATION, SERVICE, COMMITMENT, EQUITY, INCLUSION, AND TRUST.
Activities or mission (Part I)
PROMOTING GOOD GOVERNMENT AT THE LOCAL LEVEL.
-
SUSTAINABILITY: ILG'S SUSTAINABLE AND RESILIENT COMMUNITIES PILLAR PROVIDES CAPACITY BUILDING SERVICES, TECHNICAL SUPPORT, PARTNERSHIP DEVELOPMENT, AND EDUCATIONAL RESOURCES TO HELP CITIES, COUNTIES, AND SPECIAL DISTRICTS MAKE MORE INFORMED POLICIES, PLANS, AND DECISIONS AROUND CLIMATE PLANNING, LAND USE, HOUSING, INFRASTRUCTURE, AND ENGAGEMENT THAT RESULTS IN MORE EQUITABLE, SUSTAINABLE, AND RESILIENT COMMUNITIES. ILG'S FLAGSHIP BEACON PROGRAM PROVIDES A FRAMEWORK FOR LOCAL GOVERNMENTS TO SHARE PRACTICES THAT CREATE HEALTHIER, MORE EFFICIENT, AND VIBRANT COMMUNITIES. ILG ALSO PROVIDES YEAR-ROUND RESOURCES AND SUPPORT TO ASSIST LOCAL GOVERNMENT PARTICIPANTS IN THEIR JOURNEY, INCLUDING TECHNICAL ASSISTANCE, AWARD RECOGNITION, PEER-TO-PEER NETWORKING, AND EDUCATIONAL EVENTS AS WELL AS CLIMATE LEADERSHIP OPPORTUNITIES.
Expenses $414,114 · Revenue $510,282
-
PUBLIC ENGAGEMENT: INCLUSIVE PUBLIC ENGAGEMENT IS A CORNERSTONE OF ILG'S WORK AND EXPERTISE. ILG USES A TAILORED, RESPONSIVE, AND CUSTOMIZED APPROACH TO HELP CITIES, COUNTIES, AND SPECIAL DISTRICTS PLAN, EXECUTE, AND EVALUATE AUTHENTIC PUBLIC ENGAGEMENT EFFORTS. ILG HELPS LOCAL AGENCIES ENGAGE WITH DIVERSE, UNDER-REPRESENTED, OR DISENGAGED POPULATIONS, WHILE ALSO HELPING REACH OUT TO AND PARTNER WITH COMMUNITY-BASED ORGANIZATIONS TO INFORM, DESIGN, AND IMPLEMENT, CUSTOMIZED PUBLIC ENGAGEMENT PROCESSES THAT TACKLE A WIDE RANGE OF PRESSING LOCAL ISSUES. THIS IMPORTANT WORK HELPS BUILD THE CAPACITY OF CALIFORNIA LOCAL GOVERNMENTS TO ADVANCE EQUITY AND PUBLIC ENGAGEMENT IN THEIR COMMUNITIES THROUGH PEER LEARNING AND COLLABORATION, TRAINING, COACHING, TECHNICAL ASSISTANCE, AND FACILITATION. ILG'S PUBLIC ENGAGEMENT SERVICES INCLUDE WORKSHOPS, CUSTOMIZED PUBLIC ENGAGEMENT TRAININGS, STRATEGIC PLANNING, AND CONSULTATION, MEETING AND COMMITTEE FACILITATION AND CONVENINGS AND STAKEHOLDER ENGAGEMENT.
Expenses $186,953 · Revenue $319,122
-
LEADERSHIP AND GOVERNANCE: ILG'S LEADERSHIP AND GOVERNANCE PILLAR HELPS LOCAL GOVERNMENT LEADERS BUILD A FOUNDATION OF TRUST, ACCOUNTABILITY, RESPONSIVENESS, AND TRANSPARENCY. THIS IMPORTANT WORK INCREASES PUBLIC CONFIDENCE AND TRUST IN THE LOCAL DECISION-MAKING PROCESS BY HELPING LOCAL OFFICIALS UNDERSTAND PUBLIC SERVICE ETHICS PRINCIPLES AND LAWS, AS WELL AS THE TOOLS AVAILABLE TO HELP PROMOTE EFFECTIVE GOVERNANCE. ILG HELPS DEVELOP LEADERSHIP SKILLS THAT ALLOW CIVIL SERVANTS TO OPERATE WITH CIVILITY AND DECORUM AND INCREASE PUBLIC TRUST. ILG PROVIDES A WIDE RANGE OF VIRTUAL AND IN-PERSON TRAININGS, FACILITATED DISCUSSIONS AND WORKSHOPS ON TOPICS RANGING FROM: EFFECTIVE LEADERSHIP AND CULTURE; CIVILITY AND BRIDGING DIVIDES; EFFECTIVE COUNCILS AND BOARDS; PERSONAL AND ORGANIZATIONAL ETHICS (AB 1234); ANTI-HARASSMENT TRAINING (AB 1661); GOOD GOVERNANCE; ROLES AND RESPONSIBILITIES OF ELECTED OFFICIALS VS STAFF.
Expenses $96,118 · Revenue $128,250
-
WORKFORCE DEVELOPMENT AND CIVICS EDUCATION: ILG'S WORKFORCE AND CIVICS EDUCATION PILLAR DEMYSTIFIES WHAT LOCAL GOVERNMENT IS, WHY IT MATTERS, AND HOW TO EFFECTIVELY SERVE OR LEAD IN CITIES, COUNTIES, AND SPECIAL DISTRICTS, IN ADDITION TO EDUCATING STUDENTS AND THE GENERAL PUBLIC ON THE PURPOSE OF LOCAL GOVERNMENT AND HOW TO GET INVOLVED THROUGH CIVIC ENGAGEMENT AND ROBUST YOUTH WORKFORCE PROGRAMS. ILG ALSO ASSISTS AGENCIES WITH FILLING THE WORKFORCE PIPELINE WITH DIVERSE AND QUALIFIED APPLICANTS. ILG SUPPORTS AGENCY'S WORKFORCE AND CIVIC EDUCATION GOALS THROUGH A WIDE RANGE OF VIRTUAL AND IN-PERSON SERVICES. ILG IS AN INTERMEDIARY FOR REGISTERED APPRENTICESHIPS AND IS BUILDING AN ONLINE RESOURCE HUB THAT INCLUDES A SUITE OF MATERIALS AND RESOURCES. ILG ALSO OFFERS IN-PERSON TRAININGS AND PROJECT SUPPORT ON WORK-BASED LEARNING PROGRAMS THROUGH HIGHER EDUCATION OUTREACH, PARTNERSHIP DEVELOPMENT, AND NEXT GENERATION OUTREACH.
Expenses $158,945
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Erica ManuelERICA MANUEL
EXECUTIVE DIRECTOR
- Total calculated
- $254,284
- From this org
- $211,725
- From related orgs
- $0
- Other
- $42,559
- Hours/week
- 52
Schedule J breakdown matched by us
- Base
- $211,725
- Bonus
- $0
- Other
- $0
- Deferred
- $34,633
- Nontaxable benefits
- $7,926
- Filer's total
- $254,284
-
Melissa KuehneMELISSA KUEHNE
SENIOR PROGRAM MANAGER
- Total calculated
- $133,699
- From this org
- $115,498
- From related orgs
- $0
- Other
- $18,201
- Hours/week
- 42
Schedule J breakdown matched by us
- Base
- $113,998
- Bonus
- $1,500
- Other
- $0
- Deferred
- $8,591
- Nontaxable benefits
- $9,610
- Filer's total
- $133,699
-
Roberto TorresROBERTO TORRES
SENIOR PROGRAM MANAGER
- Total calculated
- $126,018
- From this org
- $102,586
- From related orgs
- $0
- Other
- $23,432
- Hours/week
- 42
Schedule J breakdown matched by us
- Base
- $102,586
- Bonus
- $0
- Other
- $0
- Deferred
- $16,768
- Nontaxable benefits
- $6,664
- Filer's total
- $126,018
-
Teresa AcostaTERESA ACOSTA
CHAIR
- Total calculated
- $0
- Hours/week
- 0.5
-
Brett ChanningBRETT CHANNING
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 0.5
-
Lydia RomeroLYDIA ROMERO
SECRETARY
- Total calculated
- $0
- Hours/week
- 0.5
-
Michele Beal BagnerisMICHELE BEAL BAGNERIS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
Don Bartz Left 112023DON BARTZ LEFT 112023
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
Jaron BrandonJARON BRANDON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
Carolyn ColemanCAROLYN COLEMAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
Rhonda DugganRHONDA DUGGAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
Ruben DuranRUBEN DURAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
Randi JohlRANDI JOHL
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
James KeeneJAMES KEENE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
Paolo KespraditPAOLO KESPRADIT
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
Dallin Kimble Left 62023DALLIN KIMBLE LEFT 62023
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
Graham KnausGRAHAM KNAUS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
Justin LovellJUSTIN LOVELL
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
Pat MartelPAT MARTEL
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
Neil McCormickNEIL MCCORMICK
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
Judith MitchellJUDITH MITCHELL
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
Richard MontgomeryRICHARD MONTGOMERY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
Lorenzo RiosLORENZO RIOS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
Nat RojanasathiraNAT ROJANASATHIRA
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
Hilary StrausHILARY STRAUS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- PART I, LINE 1A
- THE INSTITUTE REIMBURSES BOARD MEMBER AND EMPLOYEE EXPENSES WHEN THOSE EXPENSES ARE NECESSARY, BUDGETED ARE PROPERLY DOCUMENTED. THE INDIVIDUAL INCURRING THE EXPENSE MUST PROVIDE DOCUMENTATION REGARDING THE NATURE AND PURPOSE OF THE EXPENSE AS WELL AS THE AMOUNT INCURRED.
- SCHEDULE J, PART II:
- ERICA MANUEL, MELISSA KUEHNE, AND ROBERTO TORRES RECEIVE COMPENSATION FROM AN UNRELATED ORGANIZATION, LEAGUE OF CALIFORNIA CITIES.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 6 November 2024
- IRS schema version
- 2023v5.1
- Source object
- 202443139349300009
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