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Nonprofiteer
← INSTITUTE FOR LOCAL GOVERNMENT

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 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 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 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 Acosta

    CHAIR

    Total calculated
    $0
    Hours/week
    0.5
  • Brett Channing

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.5
  • Lydia Romero

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.5
  • Michele Beal Bagneris

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Don Bartz Left 112023

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Jaron Brandon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Carolyn Coleman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Rhonda Duggan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Ruben Duran

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Randi Johl

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • James Keene

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Paolo Kespradit

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Dallin Kimble Left 62023

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Graham Knaus

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Justin Lovell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Pat Martel

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Neil McCormick

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Judith Mitchell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Richard Montgomery

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Lorenzo Rios

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Nat Rojanasathira

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Hilary 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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