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← SCHOOL OF GOVERNMENT SERVICES

Form 990 for tax year 2023

Filed by SCHOOL OF GOVERNMENT SERVICES.

Totals

Total revenue
$6,418,721
Total expenses
$6,875,213
Contributions and grants received
$0
Grants paid
$235,280
Program service revenue
$6,376,917
Investment income
$0
Other revenue
$41,804
Total assets, end of year
$2,522,012
Total liabilities, end of year
$2,210,473
Net assets or fund balances, end of year
$311,539
Program services expenses (Part IX)
$6,516,875
Management and general expenses
$358,338
Fundraising expenses
$0
Program service expenses (Part III)
$6,516,875

Program services were 94.8% 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.

  • 2a · Program service revenue: SALES REVENUE

    total $4,886,366 · related or exempt $4,886,366

  • 2b · Program service revenue: CONTRACT REVENUE

    total $1,490,551 · related or exempt $1,490,551

  • 11a · Other revenue: MISCELLANEOUS

    total $41,804 · related or exempt $41,804

  • 11e · Other revenue, total

    $41,804

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $235,280 · program services $235,280

  • 7 · Other salaries and wages

    total $2,490,635 · program services $2,482,035 · management and general $8,600

  • 11g · Fees: other

    total $568,189 · program services $486,406 · management and general $81,783

  • 12 · Advertising and promotion

    total $28,779 · program services $5,160 · management and general $23,619

  • 14 · Information technology

    total $390,510 · program services $305,721 · management and general $84,789

  • 16 · Occupancy

    total $256,318 · program services $256,318

  • 17 · Travel

    total $164,893 · program services $164,893

  • 19 · Conferences, conventions and meetings

    total $680,534 · program services $678,131 · management and general $2,403

  • 22 · Depreciation, depletion and amortization

    total $1,541 · program services $1,541

  • 24a · Other expenses: COURSE AND MARKETING SU

    total $1,713,050 · program services $1,713,050

  • 24b · Other expenses: MISCELLANEOUS

    total $136,154 · program services $21,227 · management and general $114,927

  • 24c · Other expenses: DUES

    total $63,495 · program services $62,272 · management and general $1,223

  • 24d · Other expenses: EI REVENUE SHARE

    total $57,948 · program services $57,948

  • 24e · All other expenses

    total $87,887 · program services $46,893 · management and general $40,994

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $1,528,579 · end of year $1,199,339

  • 4 · Accounts receivable

    beginning of year $244,699 · end of year $247,262

  • 9 · Prepaid expenses and deferred charges

    beginning of year $129,911 · end of year $125,316

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

    $7,705

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

    $4,238

  • 10c · Land, buildings and equipment, net

    beginning of year $5,008 · end of year $3,467

  • 15 · Other assets

    beginning of year $1,118,340 · end of year $946,628

  • 17 · Accounts payable and accrued expenses

    beginning of year $472,894 · end of year $498,609

  • 19 · Deferred revenue

    beginning of year $686,818 · end of year $802,998

  • 25 · Other liabilities

    beginning of year $1,085,948 · end of year $908,866

  • 27 · Net assets without donor restrictions

    beginning of year $780,877 · end of year $311,539

Mission and programs · 2023

Mission

TO FACILITATE THE WORK UNC SCHOOL OF GOVERNMENT TO IMPROVE THE LIVES OF NORTH CAROLINIANS BY ENGAGING IN PRACTICAL SCHOLARSHIP THAT HELPS PUBLIC OFFICIALS AND CITIZENS UNDERSTAND AND IMPROVE STATE AND LOCAL GOVERNMENT.

Activities or mission (Part I)

TO FACILITATE THE WORK UNC SCHOOL OF GOVERNMENT BY ENGAGING IN PRACTICAL SCHOLARSHIP THAT HELPS PUBLIC OFFICIALS AND CITIZENS UNDERSTAND AND IMPROVE STATE AND LOCAL GOVERNMENT.

  • SCHOOL OF GOVERNMENT SERVICES WILL PROVIDE ADMINISTRATIVE SERVICES TO SUPPORT THE WORK OF THE UNC SCHOOL OF GOVERNMENT. THE SCHOOL OF GOVERNMENT PROVIDES RESEARCH, SCHOLARSHIP, CONSULTING AND INSTRUCTION TO STATE AND LOCAL GOVERNMENTS, THEIR EMPLOYEES, AND OTHER INTERESTED INDIVIDUALS TO HELP SOLVE A WIDE VARIETY OF CHALLENGES FACED IN THE FURTHERANCE OF PROVIDING SERVICES TO CITIZENS. THE SCHOOL OF GOVERNMENT OPERATES WITH NON-PARTISAN AND NON-ADVOCACY PRINCIPALS. EACH YEAR THE SCHOOL REACHES OVER 12,000 LOCAL GOVERNMENT OFFICIALS THROUGH COURSES, INCLUDING OVER 5,000 PAID INDIVIDUAL REGISTRATIONS WHICH GENERATE OVER $3M PER YEAR. THE SCHOOL ALSO ENGAGES IN OVER 65 NEW CONSULTING CONTRACTS EACH YEAR GENERATING OVER $1M PER YEAR. IN ADDITION TO THESE SERVICES THE SCHOOL ALSO PROVIDES SECRETARIAT SERVICES TO ORGANIZATIONS SUPPORTING STATE, LOCAL GOVERNMENT AND PUBLIC SERVICE EMPLOYEES SUCH AS THE NORTH CAROLINA CITY AND COUNTY MANAGERS ASSOCIATION AND THE CONSORTIUM OF UNIVERSITY PUBLIC SERVICE ORGANIZATIONS.

    Expenses $6,516,875 · Grants $235,280 · Revenue $6,418,721

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Kara Millonzi

    DIRECTOR

    Total calculated
    $240,608
    From this org
    $0
    From related orgs
    $202,113
    Other
    $38,495
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $202,113 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $28,708 related
    Nontaxable benefits
    $0 + $9,787 related
    Filer's total
    $0 + $240,608 related
  • Dewitt F Mac McCarley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5
  • Alycia Inserra

    DIRECTOR

    Total calculated
    $134,508
    From this org
    $0
    From related orgs
    $92,154
    Other
    $42,354
    Hours/week
    0.5 + 39.5 related
  • Marcia Perritt

    DIRECTOR

    Total calculated
    $142,382
    From this org
    $0
    From related orgs
    $111,653
    Other
    $30,729
    Hours/week
    0.5 + 39.5 related
  • Greg Allison

    SECRETARY

    Total calculated
    $263,630
    From this org
    $0
    From related orgs
    $220,938
    Other
    $42,692
    Hours/week
    2 + 38 related

    Schedule J breakdown matched by us

    Base
    $0 + $220,938 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $31,456 related
    Nontaxable benefits
    $0 + $11,236 related
    Filer's total
    $0 + $263,630 related
  • Lauren Partin

    EXECUTIVE DIRECTOR

    Total calculated
    $304,142
    From this org
    $0
    From related orgs
    $232,317
    Other
    $71,825
    Hours/week
    2 + 38 related

    Schedule J breakdown matched by us

    Base
    $0 + $231,477 related
    Bonus
    $0
    Other
    $0 + $840 related
    Deferred
    $0 + $59,056 related
    Nontaxable benefits
    $0 + $12,769 related
    Filer's total
    $0 + $304,142 related
  • Alexandra Herndon

    TREASURER

    Total calculated
    $153,872
    From this org
    $0
    From related orgs
    $132,109
    Other
    $21,763
    Hours/week
    2 + 38 related

    Schedule J breakdown matched by us

    Base
    $0 + $131,257 related
    Bonus
    $0
    Other
    $0 + $852 related
    Deferred
    $0 + $18,868 related
    Nontaxable benefits
    $0 + $2,895 related
    Filer's total
    $0 + $153,872 related
  • Aimee N Wall

    DEAN SCHOOL OF GOVERNMENT

    Total calculated
    $364,883
    From this org
    $0
    From related orgs
    $305,869
    Other
    $59,014
    Hours/week
    2 + 38 related

    Schedule J breakdown matched by us

    Base
    $0 + $305,029 related
    Bonus
    $0
    Other
    $0 + $840 related
    Deferred
    $0 + $43,838 related
    Nontaxable benefits
    $0 + $15,176 related
    Filer's total
    $0 + $364,883 related
  • Sarah Odio

    ASSOCIATE DIRECTOR, DFI

    Total calculated
    $123,878
    From this org
    $110,765
    From related orgs
    $0
    Other
    $13,113
    Hours/week
    40

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

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

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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • SOG DFI LLC

    PROVIDES PREDEVELOPMENT SERVICES TO LOCAL GOVT'S PER CONTRACTED AGREEMENTS. · NC

    Directly controlled by SCHOOL OF GOVERNMENT SERVICES

Provenance

Return type
form_990
Tax year
2023
Filed
8 May 2025
IRS schema version
2023v6.0
Source object
202501299349300235

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