2023-08-23T11:44:43-05:00 2022-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2022-01-01 522360463 CIA OFFICERS MEMORIAL FOUNDATION CIAO 7036385378 2251 CORPORATE PARK DRIVE 3RD FL HERNDON VA 20171 JOHN EDWARDS PRESIDENT 7036385378 2023-08-23 1 JOHN EDWARDS 999009999 0 SCOTT E HALLBERG CPA P01081188 2023319880 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOHN EDWARDS 2251 CORPORATE PARK DRIVE 3RD FL HERNDON VA 20171 11648687 0 X HTTP://WWW.CIAMEMORIALFOUNDATION.ORG/ X 2001 DE THE CIA OFFICERS MEMORIAL FOUNDATION CONTINUES TO HAVE THE EXCLUSIVE MISSION OF PROVIDING SCHOLARSHIPS AND OTHER FINANCIAL SUPPORT TO THE FAMILIES OF THE CIA OFFICERS WHO DIE WHILE ON ACTIVE DUTY. IN ADDITION, THE FOUNDATION CONSIDERS PROVIDING DIRECT SUPPORT AS NEEDED TO OFFICERS SEVERELY WOUNDED WHILE ON ASSIGNMENT IN DESIGNATED WAR ZONES AND OFFERS SCHOLARSHIP ASSISTANCE TO THEIR DEPENDENTS AS WELL. THE FOUNDATION ADDED A DAYCARE SUPPORT PROGRAM TO ITS PROGRAM SERVICES IN 2019 AND A CAREER SERVICES PROGRAM IN 2021. 17 17 11 30 0 0 11148484 5243882 0 0 1772344 1093759 -5743 -190691 12915085 6146950 1125403 1350502 0 0 564207 709696 0 0 164807 255981 265663 1945591 2325861 10969494 3821089 44152518 40783799 5145 41001 44147373 40742798 X THE CIA OFFICERS MEMORIAL FOUNDATION CONTINUES TO HAVE THE EXCLUSIVE MISSION OF PROVIDING SCHOLARSHIPS AND OTHER FINANCIAL SUPPORT TO THE FAMILIES OF THE CIA OFFICERS WHO DIE WHILE ON ACTIVE DUTY. IN ADDITION, THE FOUNDATION CONSIDERS SIMILAR SUPPORT TO THE FAMILIES OF THE CIA OFFICERS WHO ARE SEVERELY WOUNDED WHILE SERVING IN WAR ZONE ASSIGNMENTS ABROAD. THE FOUNDATION ADDED A DAYCARE SUPPORT PROGRAM TO ITS PROGRAM SERVICES IN 2019 AND A CAREER SERVICES PROGRAM IN 2021. 0 0 1954641 1350502 TO PROVIDE EDUCATIONAL AND OTHER FINANCIAL ASSISTANCE TO THE FAMILIES OF CIA OFFICERS WHO LOST THEIR LIVES WHILE ON ACTIVE DUTY WITH THE CIA. 1954641 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 2 0 1 11 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DE VA X X JEANNINE K VAZQUEZ CFO 7036385378 2251 CORPORATE PARK DRIVE 3RD FL HERNDON VA 20171 JEFFREY L SMITH ESQ CHAIRMAN 2.00 X X 0 0 0 DAVID W CAREY TREASURER/VICE CHAIR 2.00 X X 0 0 0 V SUE BROMLEY DIRECTOR 2.00 X 0 0 0 ROSS P CHARKATZ DIRECTOR 2.00 X 0 0 0 HENRY HANK CRUMPTON DIRECTOR 2.00 X 0 0 0 CHRISTOPHER DARBY DIRECTOR 2.00 X 0 0 0 ANTONIO DELGADO JR DIRECTOR 2.00 X 0 0 0 MELVIN GAMBLE DIRECTOR 2.00 X 0 0 0 JOSHUA LOBEL DIRECTOR 2.00 X 0 0 0 KENT LUCKEN DIRECTOR 2.00 X 0 0 0 SUZANNE MATTHEWS DIRECTOR 2.00 X 0 0 0 CHRISTOPHER MURRAY DIRECTOR 2.00 X 0 0 0 STEPHANIE O'SULLIVAN DIRECTOR 2.00 X 0 0 0 KEVIN PHILLIPS DIRECTOR 2.00 X 0 0 0 STEPHEN PRESTON DIRECTOR 2.00 X 0 0 0 JEANNE TISINGER DIRECTOR 2.00 X 0 0 0 GREGORY VOGLE DIRECTOR 2.00 X 0 0 0 JOHN EDWARDS PRESIDENT/OFFICER 40.00 X 200000 0 185 JEANNINE VAZQUEZ CFO 25.00 X 82375 0 84 282375 0 269 1 0 1 0 0 40363 1564021 3639498 51002 5243882 1099985 1099985 5178444 5184670 -6226 -6226 -6226 126376 1564021 317067 -190691 -190691 6146950 0 0 903068 1350502 1350502 282644 93039 109531 80074 378053 309037 8072 60944 568 427 40 101 48431 29464 8622 10345 15000 15000 148631 148631 36280 7000 28320 960 30633 10227 13136 7270 7595 7595 7710 3507 4203 933 578 159 196 3399 2107 578 714 LICENSES/FEES 12497 0 12497 BANK FEES AND OTHER 2985 122 2863 2325861 1954641 206413 164807 4886894 4920224 2431966 1773867 51025 53981 20578 3088 8401 8401 933 0 36761122 29948831 4083808 44152518 40783799 5145 40001 1000 5145 41001 X 43285373 40561298 862000 181500 44147373 40742798 44152518 40783799 X 3821089 -6475664 -750000 X X 0 1 X 1 0 X 3381570 4676393 2541580 11148484 5243882 26991909 3381570 4676393 2541580 11148484 5243882 26991909 8873238 18118671 639916 665819 480585 912402 1099985 3798707 30790616 930705 0.58840 0.61360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 37345639 2550000 -5426438 151349 34317852 26384140 7065000 4031036 134537 37345639 22425467 750000 3299660 90987 26384140 17039676 2000000 3468417 82626 22425467 17983330 600740 -1413433 130961 17039676 1.00000 0.00000 0.00000 0 0 8401 8401 0 0 LIMITED PARTNERSHIPS/PRIVATE EQUITY 3026062 F HEDGE FUNDS 1057746 F 4083808 X -15996 -6475664 144282 -6331382 6315386 148631 -317067 -168436 6146950 3388579 144282 1067067 1211349 2177230 148631 148631 2325861 PART X, LINE 2: THE FOUNDATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE FOUNDATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2022, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2019 THROUGH 2021 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE FOUNDATION FILES RETURNS. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -317,067. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 317,067. BAD DEBT EXPENSE 750,000. GOLF OUTING 164932 143556 21376 3260 21555 3032 2022 HELMS DINNER 1525465 1420465 105000 313 233198 55709 1690397 1564021 126376 3573 254753 58741 317067 -190691 1 SCHOLARSHIPS 73 1265196 FAMILY SUPPORT BENEFIT 14 21000 DAYCARE PROGRAM 6 37500 COUNSELING 10 20296 PART I, LINE 2: THE FOUNDATION MAINTAINS A DETAILED ACCOUNTING FOR EACH SCHOLARSHIP AND DAYCARE AWARD RECIPIENT OF FUNDS GRANTED AND SUBSEQUENTLY SPENT FOR EACH RECIPIENT. FUNDS ARE RELEASED ONLY AS A DEPENDENT INCURS VALID EXPENSES AND PROVIDES PROPER DOCUMENTATION TO SUBSTANTIATE EACH EXPENSE. FAMILY SUPPORT AND OTHER BENEFITS ARE PROVIDED ON A CASE BY CASE BASIS WITH WRITTEN DOCUMENTATION TO SUPPORT EACH PAYMENT. 1 X X X X 0 0 0 0 0 0 0 0 0 JOHN EDWARDS PRESIDENT/OFFICER 185000 0 15000 0 0 0 0 0 185 0 200185 0 0 0 X 3 34798 MARKET VALUE 0 1 0 PART I SCHEDULE M, PART I (B) REPORTS THE NUMBER OF CONTRIBUTIONS FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS DISTRIBUTED, VIA EMAIL, FOR REVIEW AND APPROVAL BY THE APPROPRIATE BOARD MEMBERS AND ITS LEGAL COUNSEL BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS RENEWED ANNUALLY, GENERALLY AT ONE OF THE BOARD MEETINGS, OR VIA EMAIL IF NECESSARY. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT'S BASE SALARY, WHICH THE BOARD DETERMINED TO BE COMPARABLE TO THAT OF OTHER NON-PROFIT EXECUTIVES, DID NOT CHANGE IN 2022. A COMPENSATION ANALYSIS WAS ALSO DONE PRIOR TO THE HIRING OF THE FOUNDATION'S NEW PRESIDENT IN DECEMBER 2021. COMPENSATION FOR OTHER OFFICERS IS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES AVAILABLE THE PRIVACY POLICY, ANNUAL 990S, AND THE MOST CURRENT AUDITED FINANCIAL STATEMENTS ON ITS WEBSITE. ALL OTHER GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: BAD DEBT EXPENSE -750,000. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.