2023-11-13T15:52:55-06:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 915 HIGHLAND POINTE DR SUITE 300 ROSEVILLE CA 95678 990 2022-01-01 941537757 INSTITUTE FOR LOCAL GOVERNMENT INST 9166588208 1400 K STREET SUITE 205 SACRAMENTO CA 95814 ERICA MANUEL EXECUTIVE DIRECTOR 9166588208 2023-11-10 1 ERICA MANUEL 999009999 1 JENNA BERTUCCELLI P01534744 9167847800 2023-11-10 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z ERICA MANUEL 1400 K STREET SUITE 205 SACRAMENTO CA 95814 1574874 0 X WWW.CA-ILG.ORG X 1955 CA PROMOTING GOOD GOVERNMENT AT THE LOCAL LEVEL. 22 22 0 22 0 0 607147 626562 898458 937502 23622 7020 0 3790 1529227 1574874 0 0 0 0 191966 236382 0 0 0 1465557 1546557 1657523 1782939 -128296 -208065 1939416 1693340 138994 141756 1800422 1551584 X 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. 0 0 523743 630209 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. 175198 277997 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. 84041 29278 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. 52016 18 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. 52016 18 834998 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 22 22 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X X KRISTY BIVENS 9166588208 1400 K STREET SUITE 205 SACRAMENTO CA 95814 TERESA ACOSTA CHAIR 0.50 X X 0 0 0 BRETT CHANNING VICE CHAIR 0.50 X X 0 0 0 DON BARTZ BOARD MEMBER 0.50 X 0 0 0 VIRGINIA BASS BOARD MEMBER 0.50 X 0 0 0 MICHELE BEAL BAGNERIS BOARD MEMBER 0.50 X 0 0 0 CAROLYN COLEMAN BOARD MEMBER 0.50 X 0 0 0 MONICA DAVIS BOARD MEMBER 0.50 X 0 0 0 RUBEN DURAN BOARD MEMBER 0.50 X 0 0 0 RANDI JOHL BOARD MEMBER 0.50 X 0 0 0 JAMES KEENE BOARD MEMBER 0.50 X 0 0 0 PAOLO KESPRADIT BOARD MEMBER 0.50 X 0 0 0 DALLIN KIMBLE BOARD MEMBER 0.50 X 0 0 0 GRAHAM KNAUS BOARD MEMBER 0.50 X 0 0 0 PAT MARTEL BOARD MEMBER 0.50 X 0 0 0 NEIL MCCORMICK BOARD MEMBER 0.50 X 0 0 0 RICHARD MONTGOMERY BOARD MEMBER 0.50 X 0 0 0 JUDITH MITCHELL BOARD MEMBER 0.50 X 0 0 0 SUE NOVASEL BOARD MEMBER 0.50 X 0 0 0 BLANCA PACHECO BOARD MEMBER 0.50 X 0 0 0 NAT ROJANASATHIRA BOARD MEMBER 0.50 X 0 0 0 LYDIA ROMERO BOARD MEMBER 0.50 X 0 0 0 HILARY STRAUS BOARD MEMBER 0.50 X 0 0 0 ERICA MANUEL EXECUTIVE DIRECTOR 52.00 X 0 197825 38557 KARALEE BROWNE ASSISTANT EXECUTIVE DIRECTOR 42.00 X 0 136208 21230 MELISSA KUEHNE SENIOR PROGRAM MANAGER 42.00 X 0 109995 16631 0 444028 76418 3 0 1 0 0 371000 255562 626562 CONTRACT INCOME 900099 871956 871956 PROGRAM FEE/WORKSHOPS 900099 65546 65546 937502 7020 7020 MISCELLANEOUS 900099 3790 3790 3790 1574874 937502 0 10810 X 236382 24145 212237 23637 435 23202 395287 264146 131141 10439 613 9826 49075 12899 36176 33820 25052 8768 58248 58248 20522 13957 6565 41380 9093 32287 5359 5359 EMPLOYEE LEASING 903826 482865 420961 STAFF TRAINING/DEVELOPM 1920 1920 OTHER COSTS 1250 1250 DUES AND SUBSCRIPTIONS 1013 543 470 781 781 1782939 834998 947941 0 1069706 718034 5159 5161 179546 319131 3355 4573 681650 646441 1939416 1693340 138994 141756 138994 141756 X 1514035 1269876 286387 281708 1800422 1551584 1939416 1693340 X -208065 -12622 -28151 X X 0 1 X 1 0 X 1423656 2016294 1578244 1504246 626562 7149002 1423656 2016294 1578244 1504246 626562 7149002 66281 7082721 1436 26003 24476 23622 7020 82557 193 60 359 3790 4402 7235961 937502 0.97880 0.98960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 164764 -28151 1453 135160 144245 22081 1562 164764 127117 18354 1226 144245 107755 19362 127117 111199 3553 -5849 1148 107755 1 0 0 ENDOWMENT FUND 135160 F CAL TRUST INVESTMENT FUND 511281 F 646441 1534100 -12623 -28151 -40774 1574874 0 1574874 1782939 0 1782939 0 1782939 PART V, LINE 4: THE INSTITUTE'S ENDOWMENT FUND PURPOSE IS TO GENERATE INTEREST EARNINGS TO PROVIDE ONGOING SUPPORT FOR THE INSTITUTE'S ACTIVITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST - SRCF -28,151. 0 0 0 0 0 0 0 0 0 ERICA MANUEL EXECUTIVE DIRECTOR 0 197825 0 0 0 0 0 30918 0 7639 0 236382 0 0 KARALEE BROWNE ASSISTANT EXECUTIVE DIRECTOR 0 133708 0 2500 0 0 0 20585 0 645 0 157438 0 0 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. FORM 990, PART VI, SECTION B, LINE 11B THE INSTITUTE PROVIDES ITS FORM 990 (INCLUDING ALL PERTINENT SCHEDULES) TO THE FINANCE COMMITTEE (WHICH ALSO SERVES AS ITS AUDIT COMMITTEE) BEFORE THE FORM 990 IS FILED WITH THE IRS. THE COMMITTEE STARTS WITH A TOP LEVEL OR BIG-PICTURE TYPE REVIEW. THE COMMITTEE MAY IF IT CHOOSES, CONDUCT A MORE DETAILED REVIEW AND REQUEST RELEVANT WORK PAPERS THAT PROVIDE FURTHER EXPLANATION FOR THE NUMBER IN THE FORM ONCE THE COMMITTEE COMPLETES ITS INITIAL REVIEW OF THE 990, ANY MEMBER OF THE COMMITTEE MAY REQUEST A MEETING OR A CONFERENCE CALL WITH THE CONTROLLER AND EXECUTIVE DIRECTOR TO DISCUSS ANY QUESTION, COMMENTS AND SUGGESTED REVISIONS THE COMMITTEE BELIEVES APPROPRIATE. ALL QUESTIONS, COMMENTS AND SUGGESTED REVISIONS FROM THE COMMITTEE ARE DOCUMENTED ALONG WITH ANY RESPONSES FROM THE 990 PREPARER. FORM 990, PART VI, SECTION B, LINE 12C THE INSTITUTE ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY ANNUALLY BY ADMINISTERING A CONFLICT OF INTEREST QUESTIONNAIRE. ALL BOARD MEMBERS MUST ANNUALLY REVIEW AND COMPLETE THE CONFLICT OF INTEREST QUESTIONNAIRE TO DISCLOSE ANY PREVIOUSLY UNDISCLOSED CONFLICTS OF INTEREST. ONCE IDENTIFIED, CONFLICTS OF INTEREST ARE ADDRESSED AS DESCRIBED IN THE INSTITUTE'S CONFLICT OF INTEREST POLICY (WHICH IS ALSO POSTED ON ITS WEBSITE). FORM 990, PART VI, SECTION C, LINE 19 THE INSTITUTE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIALS STATEMENTS ARE AVAILABLE THROUGH THE INSTITUTE'S WEBSITE AND ALSO AVAILABLE (FOR INSPECTION OR COPYING) AT THE INSTITUTE'S OFFICE DURING NORMAL BUSINESS HOURS AT NO CHARGE. THE PUBLIC INSPECTION COPY OF THE INSTITUTE'S FORM 990 FROM THE PREVIOUS THREE YEARS (AT THE MINIMUM) ARE AVAILABLE DURING THE NORMAL BUSINESS HOURS AT NO CHARGE. THE PUBLIC INSPECTION COPY OF THE 990 WILL NOT INCLUDE THE SCHEDULE A (EXCESS CONTRIBUTORS), SCHEDULE B (NAMES AND ADDRESSES OF THE CONTRIBUTORS) AND SCHEDULE R (NAME, ADDRESSES AND THE FEIN'S OF RELATED EXEMPT PARTIES). THE INSTITUTE MAKES ITS BEST EFFORTS TO ENSURE THAT THE FORM 990 HELD AT ITS MAIN OFFICE AND POSTED ON ITS WEBSITE ARE COMPLETE AND ACCURATE. WHEN RESPONDING TO PUBLIC INSPECTION REQUESTS FOR ANY ORGANIZATIONAL DOCUMENT OR FORM 990, THE INSTITUTE FULFILLS SUCH REQUESTS IN A TIMELY FASHION WITHOUT INQUIRING AS TO THE REASON FOR THE REQUEST. FORM 990, PART IX, LINE 11G OTHER CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 137,722. MANAGEMENT AND GENERAL EXPENSES 121,050. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 258,772. OTHER PROGRAM SERVICES: PROGRAM SERVICE EXPENSES 119,838. MANAGEMENT AND GENERAL EXPENSES 8,300. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 128,138. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 6,586. MANAGEMENT AND GENERAL EXPENSES 1,791. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,377. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST - SRCF -28,151. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. LEAGUE OF CALIFORNIA CITITES 1400 K STREET 4TH FLOOR SACRAMENTO CA 95814 946000835 TO ENHANCE CA CITIES CA 501(C)(4) 0 CALIFORNIA STATE ASSOCIATION OF COUNTIES 1100 K STREET SUITE 101 SACRAMENTO CA 95814 946000551 REPRESENT AND SUPPORT CA COUNTIES IN LEGISLATION CA 501(C)(4) 0 CALIFORNIA SPECIAL DISTRICTS ASSOCIATION 1112 I STREET SACRAMENTO CA 95814 237065662 ADVOCATE, EDUCATE, AND SERVE CA SPECIAL DISTRICTS CA 501(C)(6) 0 0 0 1 0 0 0 0 0 0 0 1 0 1 0 1 1 0 1 1 LEAGUE OF CALIFORNIA CITIES M 1238521 CASH LEAGUE OF CALIFORNIA CITIES K 58248 CASH LEAGUE OF CALIFORNIA CITIES C 211000 CASH CALIFORNIA STATE ASSOCIATION OF COUNTIES C 80000 CASH CALIFORNIA SPECIAL DISTRICTS ASSOCIATION C 80000 CASH