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← INSTITUTE FOR LOCAL GOVERNMENT

Form 990 for tax year 2022

Filed by INSTITUTE FOR LOCAL GOVERNMENT.

Totals

Total revenue
$1,574,874
Total expenses
$1,782,939
Contributions and grants received
$626,562
Grants paid
$0
Program service revenue
$937,502
Investment income
$7,020
Other revenue
$3,790
Total assets, end of year
$1,693,340
Total liabilities, end of year
$141,756
Net assets or fund balances, end of year
$1,551,584
Program services expenses (Part IX)
$834,998
Management and general expenses
$947,941
Fundraising expenses
$0
Program service expenses (Part III)
$834,998

Program services were 46.8% 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.

  • 1d · Related organizations

    $371,000

  • 1f · All other contributions, gifts and grants

    $255,562

  • 2a · Program service revenue: CONTRACT INCOME

    total $871,956 · related or exempt $871,956

  • 2b · Program service revenue: PROGRAM FEE/WORKSHOPS

    total $65,546 · related or exempt $65,546

  • 3 · Investment income

    total $7,020 · excluded $7,020

  • 11a · Other revenue: MISCELLANEOUS

    total $3,790 · excluded $3,790

  • 11e · Other revenue, total

    $3,790

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $236,382 · program services $24,145 · management and general $212,237

  • 11c · Fees: accounting

    total $23,637 · program services $435 · management and general $23,202

  • 11g · Fees: other

    total $395,287 · program services $264,146 · management and general $131,141

  • 12 · Advertising and promotion

    total $10,439 · program services $613 · management and general $9,826

  • 13 · Office expenses

    total $49,075 · program services $12,899 · management and general $36,176

  • 14 · Information technology

    total $33,820 · program services $25,052 · management and general $8,768

  • 16 · Occupancy

    total $58,248 · management and general $58,248

  • 17 · Travel

    total $20,522 · program services $13,957 · management and general $6,565

  • 19 · Conferences, conventions and meetings

    total $41,380 · program services $9,093 · management and general $32,287

  • 23 · Insurance

    total $5,359 · management and general $5,359

  • 24a · Other expenses: EMPLOYEE LEASING

    total $903,826 · program services $482,865 · management and general $420,961

  • 24b · Other expenses: STAFF TRAINING/DEVELOPM

    total $1,920 · management and general $1,920

  • 24c · Other expenses: OTHER COSTS

    total $1,250 · program services $1,250

  • 24d · Other expenses: DUES AND SUBSCRIPTIONS

    total $1,013 · program services $543 · management and general $470

  • 24e · All other expenses

    total $781 · management and general $781

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,069,706 · end of year $718,034

  • 2 · Savings and temporary cash investments

    beginning of year $5,159 · end of year $5,161

  • 4 · Accounts receivable

    beginning of year $179,546 · end of year $319,131

  • 9 · Prepaid expenses and deferred charges

    beginning of year $3,355 · end of year $4,573

  • 13 · Investments: program-related

    beginning of year $681,650 · end of year $646,441

  • 17 · Accounts payable and accrued expenses

    beginning of year $138,994 · end of year $141,756

  • 27 · Net assets without donor restrictions

    beginning of year $1,514,035 · end of year $1,269,876

  • 28 · Net assets with donor restrictions

    beginning of year $286,387 · end of year $281,708

Mission and programs · 2022

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, EDUCATIONAL RESOURCES TO HELP CITIES, COUNTIES, AND SPECIAL DISTRICTS 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 PROVIDES YEAR-ROUND RESOURCES AND SUPPORT TO ASSIST BEACON PARTICIPANTS IN THEIR JOURNEY, INCLUDING TECHNICAL ASSISTANCE, AWARD RECOGNITION, PEER-TO-PEER NETWORKING, AND EDUCATIONAL EVENTS AS WELL AS CLIMATE LEADERSHIP OPPORTUNITIES.

    Expenses $523,743 · Revenue $630,209

  • 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 $175,198 · Revenue $277,997

  • 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 $84,041 · Revenue $29,278

  • WORKFORCE 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 MAINTAINS AN ONLINE SUITE OF MATERIALS AND RESOURCES AND OFFERS IN-PERSON TRAININGS AND PROJECT SUPPORT TO WORKFORCE DEVELOPMENT PROGRAMS THROUGH YOUTH ENGAGEMENT, PARTNERSHIP DEVELOPMENT, AND NEXT GENERATION OUTREACH.

    Expenses $52,016 · Revenue $18

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Teresa Acosta

    CHAIR

    Total calculated
    $0
    Hours/week
    0.5
  • Brett Channing

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.5
  • Don Bartz

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Virginia Bass

    BOARD MEMBER

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

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Carolyn Coleman

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Monica Davis

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Ruben Duran

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Randi Johl

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • James Keene

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Paolo Kespradit

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Dallin Kimble

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Graham Knaus

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Pat Martel

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Neil McCormick

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Richard Montgomery

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Judith Mitchell

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Sue Novasel

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Blanca Pacheco

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Nat Rojanasathira

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Lydia Romero

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Hilary Straus

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5
  • Erica Manuel

    EXECUTIVE DIRECTOR

    Total calculated
    $236,382
    From this org
    $0
    From related orgs
    $197,825
    Other
    $38,557
    Hours/week
    52

    Schedule J breakdown matched by us

    Base
    $0 + $197,825 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $30,918 related
    Nontaxable benefits
    $0 + $7,639 related
    Filer's total
    $0 + $236,382 related
  • Karalee Browne

    ASSISTANT EXECUTIVE DIRECTOR

    Total calculated
    $157,438
    From this org
    $0
    From related orgs
    $136,208
    Other
    $21,230
    Hours/week
    42

    Schedule J breakdown matched by us

    Base
    $0 + $133,708 related
    Bonus
    $0 + $2,500 related
    Other
    $0
    Deferred
    $0 + $20,585 related
    Nontaxable benefits
    $0 + $645 related
    Filer's total
    $0 + $157,438 related
  • Melissa Kuehne

    SENIOR PROGRAM MANAGER

    Total calculated
    $126,626
    From this org
    $0
    From related orgs
    $109,995
    Other
    $16,631
    Hours/week
    42

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.
PART I, LINE 3
THE INSTITUTE RECEIVES STAFF SERVICES PURSUANT TO A CONTRACT WITH THE LEAGUE OF CALIFORNIA CITIES. THE INSTITUTE'S EXECUTIVE DIRECTOR (AND OTHER STAFF) ARE EMPLOYEES OF THE LEAGUE AND THE LEAGUE SETS THEIR SALARIES AND FILES THE REQUIRED PAYROLL RETURNS ON THEIR BEHALF. THE INSTITUTE'S BOARD PROVIDES AN ANNUAL PERFORMANCE ASSESSMENT AND SETS ANNUAL PERFORMANCE GOALS FOR GUIDANCE IN THE LEAGUES EFFECTIVE PERFORMANCE UNDER ITS CONTRACT FOR THE INSTITUTE'S EXECUTIVE DIRECTOR, WHICH THEN ARE TRANSMITTED TO THE LEAGUE'S EXECUTIVE DIRECTOR.

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.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2022
Filed
10 November 2023
IRS schema version
2022v5.0
Source object
202333179349309573

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