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 AcostaTERESA ACOSTA
CHAIR
- Total calculated
- $0
- Hours/week
- 0.5
-
Brett ChanningBRETT CHANNING
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 0.5
-
Don BartzDON BARTZ
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Virginia BassVIRGINIA BASS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Michele Beal BagnerisMICHELE BEAL BAGNERIS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Carolyn ColemanCAROLYN COLEMAN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Monica DavisMONICA DAVIS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Ruben DuranRUBEN DURAN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Randi JohlRANDI JOHL
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
James KeeneJAMES KEENE
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Paolo KespraditPAOLO KESPRADIT
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Dallin KimbleDALLIN KIMBLE
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Graham KnausGRAHAM KNAUS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Pat MartelPAT MARTEL
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Neil McCormickNEIL MCCORMICK
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Richard MontgomeryRICHARD MONTGOMERY
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Judith MitchellJUDITH MITCHELL
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Sue NovaselSUE NOVASEL
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Blanca PachecoBLANCA PACHECO
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Nat RojanasathiraNAT ROJANASATHIRA
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Lydia RomeroLYDIA ROMERO
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Hilary StrausHILARY STRAUS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 0.5
-
Erica ManuelERICA 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 BrowneKARALEE 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 KuehneMELISSA 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.
-
LEAGUE OF CALIFORNIA CITITES
501(C)(4) · TO ENHANCE CA CITIES · CA
-
CALIFORNIA STATE ASSOCIATION OF COUNTIES
501(C)(4) · REPRESENT AND SUPPORT CA COUNTIES IN LEGISLATION · CA
-
CALIFORNIA SPECIAL DISTRICTS ASSOCIATION
501(C)(6) · ADVOCATE, EDUCATE, AND SERVE CA SPECIAL DISTRICTS · CA
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 10 November 2023
- IRS schema version
- 2022v5.0
- Source object
- 202333179349309573
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