2024-05-15T09:25:41-05:00 2023-06-30 132781641 MITCHELL & TITUS LLP 80 PINE STREET NEW YORK NY 10005 990 2022-07-01 270038938 SMART GROWTH AMERICA SMAR 2022073355 1350 EYE ST SUITE 425 WASHINGTON DC 20005 CALVIN GLADNEY PRESIDENT & CEO 2022073355 2024-05-15 1 CALVIN GLADNEY 999009999 0 FREDERICK E DAVIS JR P00446023 2127094500 2024-05-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CALVIN GLADNEY 11543859 0 X WWW.SMARTGROWTHAMERICA.ORG X 2002 DC FORMED TO CONSERVE ENERGY, NATURAL RESOURCES, PROTECT ENVIRONMENTAL AND AESTHETIC QUALITY 15 15 46 0 0 0 4299571 10517638 1376799 1013868 3031 12353 8346 0 5687747 11543859 301178 355649 0 0 3381093 3394540 0 0 119 1917323 3051297 5599594 6801486 88153 4742373 4184956 8950749 399354 489085 3785602 8461664 X SMART GROWTH AMERICA ENVISIONS A COUNTRY WHERE NO MATTER WHERE YOU LIVE, OR WHO YOU ARE, YOU CAN ENJOY LIVING IN A PLACE THAT IS HEALTHY, PROSPEROUS, AND RESILIENT. OUR MISSION IS TO EMPOWER COMMUNITIES THROUGH TECHNICAL ASSISTANCE, ADVOCACY, AND THOUGHT LEADERSHIP TO REALIZE OUR VISION OF LIVABLE PLACES, HEALTHY PEOPLE, AND SHARED PROSPERITY. 0 0 2651117 355649 394721 EDUCATION, OUTREACH AND POLICY: POLICY DEVELOPMENT AND ADVOCACY FOR SMART GROWTH POLICIES AT VARIOUS LEVELS OF GOVERNMENT. 1689802 619146 IMPLEMENTATION AND ADVISING: PROVIDE TECHNICAL ASSISTANCE TO COMMUNITIES AND PUBLIC OFFICIALS WHO WANT INFORMATION ABOUT SMART GROWTH IMPLEMENTATION AND POLICY MAKING. 4340919 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 33 0 46 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X CALVIN GLADNEY 2022073355 1350 EYE ST SUITE 425 WASHINGTON DC DC 20005 DANIELLE ARIGONI BOARD MEMBER 1.00 X 0 0 0 MARLA BILONIK BOARD MEMBER 1.00 X 0 0 0 CAMILLE MANNING BROOME BOARD MEMBER 1.00 X 0 0 0 MADELINE FRASER COOK BOARD CHAIR 1.00 X X 0 0 0 SUSAN D DAGGETT BOARD MEMBER 1.00 X 0 0 0 PATRICE FREY BOARD MEMBER 1.00 X 0 0 0 ASHOK GUPTA BOARD MEMBER 1.00 X 0 0 0 PETER KASABACH BOARD MEMBER 1.00 X 0 0 0 ANDRE LEROUX BOARD MEMBER 1.00 X 0 0 0 JEREMY MADSEN VICE-CHAIR 1.00 X X 0 0 0 EMEKA MONEME BOARD MEMBER 1.00 X 0 0 0 PETER J PARK BOARD MEMBER 1.00 X 0 0 0 STEWART SHWARTZ BOARD MEMBER 1.00 X 0 0 0 SHALINI VAJJHALA BOARD MEMBER 1.00 X 0 0 0 JACK MACHEK TREASURER 1.00 X X 0 0 0 CALVIN JGLADNEY PRESIDENT & CEO 40.00 X 262308 0 18151 ELIZABETH OSBORNE VP, TRANSPORTATION FOR AMERICA & THRIVING COMMUNIT 40.00 X 186434 0 39501 JOHN R SMITH SENIOR ADVISOR 40.00 X 170777 0 23664 KATHERINE C BURGESS VP, LAND USE & DEVELOPMENT 40.00 X 167538 0 29708 CELINE OKOH DIRECTOR OF FINANCE 40.00 X 152308 0 3704 ERIC R COVA DIRECTOR OF COMMUNICATIONS 40.00 X 123462 0 11282 1062827 0 126010 6 0 1 0 CLIFTONLARSONALLEN LLP 1966 GREENSPRING DRIVE SUITE TIMONIUM MD 21093 PROFESSIONAL SERVICES - ACCOUNTING 107201 1 146487 1374782 8996369 10517638 FEES FOR SERVICE 900099 925101 925101 CONFERENCE AND REGISTRATION 900099 68982 68982 HONARARIA 900099 19785 19785 1013868 12353 12353 11543859 1013868 0 12353 X 355649 355649 252001 97202 154799 2545824 1849810 695917 97 41692 29014 12677 1 336518 264603 71902 13 218505 152058 66439 8 15115 9231 5884 266124 266124 1612993 1248988 364005 39870 15506 24364 239863 46503 193360 28802 25781 3021 332549 565 331984 126435 105800 20635 102049 96535 5514 21538 21538 15555 15555 BAD DEBT EXPENSE 175554 175554 DUES AND SUBSCRIPTION 39644 21746 17898 MISCELLANEOUS 27823 21928 5895 PAYROLL ADMINISTRATION 7383 7383 6801486 4340919 2460448 119 1768163 4577889 1295000 1535825 985536 2475793 30955 48049 16216 0 37754 16216 67548 296977 4184956 8950749 389314 333754 10040 155331 399354 489085 X 994950 753733 2790652 7707931 3785602 8461664 4184956 8950749 4742373 -66311 0 X 0 0 0 X 4823035 4176645 4935067 4299571 10401175 28635493 4823035 4176645 4935067 4299571 10401175 28635493 3200422 25435071 23005 13209 5494 3031 12353 57092 38534 8346 46880 28739465 2124047 0.88500 0.72740 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6275 3416 9691 6791450 6801141 490057 122514 0 0 451167 405977 429980 490057 1777181 2665772 24407 6582 15083 9691 55763 112792 101494 107495 122514 444295 666443 21502 4405 9089 6275 41271 16216 16216 16216 LEASE LIABILITY 155331 155331 X PART X, LINE 2: SGA PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2023, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE ACCOMPANYING FINANCIAL S TATEMENTS OR WHICH MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS PART X, LINE 2: SGA IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. SGA HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A)(1). ACCOUNTING PRINCIPLES ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDES 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 OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. SGA PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2023, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE ACCOMPANYING FINANCIAL STATEMENTS OR WHICH MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF JUNE 30, 2023, THE STATUTE OF LIMITATIONS FOR FISCAL YEARS 2020 THROUGH 2023 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH SGA FILES TAX RETURNS. IT IS SGA'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. 1 GREATER GREATER WASHINGTON 1440 G STREET NW WASHINGTON WA 20005 472738753 355649 0 PROMOTE TRANSIT AND SHARED MOBILITY SOLUTIONS WITH A FOCUS ON SOCIAL EQUITY X X 0 0 0 0 0 0 0 0 0 CALVIN JGLADNEY PRESIDENT & CEO 257308 0 5000 0 0 0 6173 0 11978 0 280459 0 0 0 ELIZABETH OSBORNE VP, TRANSPORTATION FOR AMERICA & THR 186434 0 0 0 0 0 4534 0 34967 0 225935 0 0 0 KATHERINE C BURGESS VP, LAND USE & DEVELOPMENT 167538 0 0 0 0 0 4074 0 25634 0 197246 0 0 0 JOHN R SMITH SENIOR ADVISOR 170777 0 0 0 0 0 4106 0 19558 0 194441 0 0 0 CELINE OKOH DIRECTOR OF FINANCE 152308 0 0 0 0 0 3704 0 0 0 156012 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FEDERAL FORM 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS AND THE AUDIT COMMITTEE FOR REVIEW AND COMMENT PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS AND TRUSTEES ARE REQUIRED TO SIGN A DISCLOSURE FORM RELATED TO CONFLICTS OF INTEREST ON AN ANNUAL BASIS. THE DISCLOSURE ARE REVIEWED AND ANY POTENTIAL CONFLICTS ARE ADDRESSED ACCORDING TO THE ORGANIZATION'S BYLAWS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE REVIEWS COMPENSATION FOR POTENTIAL CANDIDATES AND THE PRESIDENT AND CEO, AND APPROVES COMPENSATION BASED ON AVAILABLE COMPARABLE DATA. ALL EXECUTIVE COMMITTEE MEETINGS AND DECISIONS ARE DOCUMENTED IN MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 SGA MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING: PROGRAM SERVICE EXPENSES 1,137,516. MANAGEMENT AND GENERAL EXPENSES 301,531. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,439,047. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 22,650. MANAGEMENT AND GENERAL EXPENSES 62,474. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 85,124. STIPENDS: PROGRAM SERVICE EXPENSES 88,822. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 88,822.