2024-11-07T09:17:17-06:00 2023-12-31 420714325 RSM US LLP 1001 WATER ST STE 500 TAMPA FL 33602 990 2023-01-01 593819154 AIA FOUNDATION AIAF 2026267300 1735 NEW YORK AVE NW WASHINGTON DC 200065209 TERRI STEWART CFAO 2026267300 2024-11-05 1 0 KRISTEN BARNETT P01234578 8133162300 2023 2024-10-15 13:58:12Z ARCHITECTS FOUNDATION TERRI STEWART 1735 NEW YORK AVE NW WASHINGTON DC 200065209 1795669 0 X WWW.ARCHITECTSFOUNDATION.ORG X 2005 DC THE ARCHITECTS FOUNDATION'S PROGRAMS HARNESS THE IRREPRESSIBLE SPIRIT OF ARCHITECTS TO SUPPORT AND EMPOWER A NEXT-GENERATION DESIGN COMMUNITY. 13 13 0 52 0 0 544932 537280 12487 34588 232851 252009 4200 18720 794470 842597 335577 221605 0 0 0 0 0 0 166979 485697 624825 821274 846430 -26804 -3833 8315948 8712839 130849 83456 8185099 8629383 X ARCHITECTS USE THE POWER OF DESIGN TO SOLVE PROBLEMS, TRANSFORM LIVES, AND CREATE A BETTER WORLD. THE ARCHITECTS FOUNDATION INSPIRES AND EMPOWERS THE NEXT GENERATION OF DESIGNERS AND THE DIVERSE COMMUNITIES THEY SERVE. THE ARCHITECTS FOUNDATION ALSO PRESERVES THE HISTORIC OCTAGON BUILDING IN THE NATION'S CAPITAL, SEEKING WAYS TO BEST EXPRESS THE VALUES OF HISTORIC PRESERVATION AS SUSTAINABLE DESIGN, AND KEEP THE OCTAGON'S LEGACY ALIVE WITH EXHIBITS, EDUCATIONAL PROGRAMS AND PARTNERSHIPS THAT FOCUS ON THE VALUE ARCHITECTS AND ARCHITECTURE BRING TO CULTURE AND COMMUNITY, AND THE ARCHITECT'S ROLE IN A JUST, EQUITABLE, DIVERSE AND INCLUSIVE SOCIETY. WE ALSO RUN COMMUNITIES BY DESIGN, AN INITIATIVE THAT ALLOWS US TO PARTNER WITH COMMUNITIES AROUND THE WORLD TO ADDRESS CRITICAL CHALLENGES LIKE CLIMATE RESILIENCE, REVITALIZATION AND HOUSING. 0 0 355204 221605 21279 SCHOLARSHIPS, GRANTS AND DIVERSITY - IN ORDER TO SUPPORT THE NEXT GENERATION OF ARCHITECTS, EVERY YEAR, THE FOUNDATION AWARDS THOUSANDS OF DOLLARS IN ARCHITECTURE SCHOLARSHIPS AND PROFESSIONAL DEVELOPMENT GRANTS TO HIGH SCHOOL AND UNDERGRADUATE STUDENTS, ARCHITECT REGISTRATION EXAM (ARE) CANDIDATES, AND LICENSED ARCHITECTS PURSUING ENRICHMENT OPPORTUNITIES. 180434 13309 OCTAGON MUSEUM OWNERSHIP AND MANAGEMENT - THE ARCHITECTS FOUNDATION IS THE OWNER AND MANAGER OF THE "OCTAGON" BUILDING, AN HISTORIC STRUCTURE LOCATED IN WASHINGTON, DC. THE FOUNDATION OPERATES THE OCTAGON AS A MUSEUM, ART GALLERY, AND SHOWCASE. AS A MUSEUM AND EXHIBIT SPACE, THE OLDEST PRIVATE RESIDENCE IN DC NOW HOSTS PROGRAMS DEMONSTRATING THE CULTURAL AND SOCIETAL IMPACT OF ARCHITECTS AND ARCHITECTURE, AND THE ARCHITECT'S POTENTIAL TO CREATE A JUST AND EQUITABLE SOCIETY. THE OCTAGON ALSO HOSTS EDUCATIONAL LECTURES AND EVENTS FOR PROFESSIONALS AND THE GENERAL PUBLIC. 535638 1 1 0 0 0 0 1 1 0 1 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 53 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 1 1 1 0 0 0 1 1 1 1 1 1 1 0 0 AK AL AR CO CT FL GA IL KS KY MA MD ME MS NC NH NJ NY OH OK PA RI SC MI MN TN VA WA WI OR X ELITE SHI 2026267300 1735 NEW YORK AVE NW WASHINGTON DC 200065209 X R STEVEN LEWIS FAIA PRESIDENT 1.00 X X 0 0 0 BILL ROSCHEN FAIA VICE PRESIDENT 1.00 X X 0 0 0 SHARON LIEBOWITZ TREASURER 1.00 X X 0 0 0 DAN KIRBY FAIA SECRETARY 1.00 X X 0 0 0 KIMBERLY DOWDELL AIA DIRECTOR 1.00 X 0 0 0 LAURA FLUSCHE DIRECTOR 1.00 X 0 0 0 SHARON HAAR FAIA DIRECTOR 1.00 X 0 0 0 KEN HIGA AIA DIRECTOR 1.00 X 0 0 0 CONSTANCE LAI FAIA DIRECTOR 1.00 X 0 0 0 KEN LEWIS AIA DIRECTOR 1.00 X 0 0 0 VAUGHN LEWIS ASSOC AIA DIRECTOR 1.00 X 0 0 0 KATHERINE MALONE-FRANCE DIRECTOR 1.00 X 0 0 0 MICHAEL MARSHALL FAIA DIRECTOR 1.00 X 0 0 0 MARCI REED EXECUTIVE DIRECTOR 37.50 X 0 218238 28951 0 218238 28951 1 0 1 0 0 142074 395206 537280 DAS INTERN SPONSORSHIP 900099 21279 21279 OCTAGON SPONSORS,TOURS 900099 13309 13309 34588 212722 212722 15250 0 15250 15250 15250 992359 952888 184 39471 -184 39287 39287 OTHER INCOME 900099 3470 3470 3470 842597 34588 0 270729 X 221605 221605 3689 1090 708 1891 24478 24478 18697 18697 237248 52883 50235 134130 3405 1530 1875 12196 3536 7008 1652 17805 3180 3073 11552 107155 107155 66929 9820 46570 10539 28230 28046 184 50232 50232 TEMPORARY STAFF 24618 16782 4642 3194 TAXES AND FEES 11623 11623 REPAIRS 8636 8557 79 EVENTS 4753 4753 5131 3521 -457 2067 846430 535638 143813 166979 647635 584937 65845 31811 1690 11053 18568 12414 3295919 403510 2919940 2892409 4599270 5125856 63000 54359 8315948 8712839 130849 83456 130849 83456 X 3871129 3658069 4313970 4971314 8185099 8629383 8315948 8712839 -3833 448117 0 X X 0 1 X 1 0 X 426267 668408 748270 544932 537280 2925157 426267 668408 748270 544932 537280 2925157 1163567 1761590 143243 138082 204679 198017 227972 911993 2200 4754 1113 4200 3470 15737 3852887 71075 0.45720 0.47530 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 2,200. 2020 AMOUNT: $ 4,754. 2021 AMOUNT: $ 1,113. 2022 AMOUNT: $ 4,200. 2023 AMOUNT: $ 3,470. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 1 0.25 1 0 0 1 1 25.00 20000 1 X X 0 1803441 100000 252482 28000 2127923 2231026 -401585 26000 1803441 1951834 150000 189192 60000 2231026 1843482 224402 116050 1951834 1664029 287953 108500 1843482 0.00000 0.82240 0.17760 0 0 2478115 2478115 621885 286758 335127 174812 95645 79167 21107 21107 0 2892409 X 2060519 448117 788318 1236435 824084 18697 -184 18513 842597 1616235 788318 184 788502 827733 18697 18697 846430 PART II, LINE 5: YEARLY INSPECTIONS ARE PERFORMED WITH AN EASEMENT OFFICER FROM THE NATIONAL TRUST FOR HISTORIC PRESERVATION. ALL CHANGES TO THE HISTORIC STRUCTURE ARE SUBMITTED TO THE NATIONAL TRUST FOR APPROVAL. PART II, LINE 9: THERE IS A SEPARATE REPORT ABOUT THE REVENUE AND EXPENSES OF THE CONSERVATION EASEMENT. THAT IS, REVENUE GENERATED AND EXPENSES INCURRED ARE ALL RECORDED. THE OCTAGON BUILDING IS DESIGNATED AS A NATIONAL HISTORIC LANDMARK, AND IS LISTED ON THE NATIONAL REGISTER OF HISTORIC PLACES. AS SUCH, THE FORMER OWNER OF THE BUILDING, THE AMERICAN ARCHITECTURAL FOUNDATION, AN UNRELATED ORGANIZATION, GRANTED A PRESERVATION AND CONSERVATION EASEMENT TO THE NATIONAL TRUST FOR HISTORIC PRESERVATION (THE TRUST) IN PERPETUITY OVER THE PROPERTY. PART III, LINE 1A: AS PART OF ACQUIRING THE OCTAGON BUILDING DURING THE YEAR ENDED DECEMBER 31, 2010, THE FOUNDATION ASSUMED OWNERSHIP OF APPROXIMATELY 450 ARTIFACTS. THE VALUE OF THE ARTIFACTS IS NOT INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THERE WERE NO DEACCESSIONS DURING THE YEARS ENDED DECEMBER 31, 2023 AND 2022. PART III, LINE 4: THE COLLECTIONS CONSIST OF FURNITURE, HOUSEHOLD AND KITCHEN ACCESSORIES, FLATWARE, HOLLOW WARE, CHINA, AND OTHER HOUSEHOLD ARTIFACTS THAT DATE TO THE ORIGINAL OWNERS OF THE OCTAGON. THE FOUNDATION ALSO ACCEPTS NONCASH CONTRIBUTIONS WHICH RELATE TO THE OCTAGON COLLECTIONS. PART V, LINE 4: THE PURPOSE OF BOTH THE TEMPORARILY AND PERMANENTLY RESTRICTED ENDOWMENTS IS TO FUND SCHOLARSHIPS, WHICH IS A SIGNIFICANT PART OF THE FOUNDATION'S EXEMPT PURPOSE. PLEASE SEE PART III OF FORM 990 FOR ADDITIONAL INFORMATION ON THE SCHOLARSHIP PROGRAMS. PART X, LINE 2: THE FOUNDATION IS ORGANIZED AS A NONPROFIT CORPORATION AND HAS BEEN RECGONIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN IRC SECTION 501(C)(3), QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER IRC SECTIONS 10(B)(1)(A)(VI), AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER IRC SECTIONS 509(A)(1). THE FOUNDATION IS ANUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE FOUNDATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. WE HAVE DETERMINED THAT THE FOUNDATION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION UNRELATED BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS -184. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS 184. 1 DIVERSITY ADVANCEMENT SCHOLARSHIPS 67 150000 LFRT ARE AWARDS 8 17036 ARE AWARDS 10 19100 RMH AWARDS 1 2000 SHO PING CHIN SCHOLARSHIP 1 10000 MCASLAN TRAVELING FELLOWSHIP 1 5000 WEYMOUTH 1 5000 WLS GRANTS 5 3469 STUDENT LOANS 2 10000 PART I, LINE 2: ALL SCHOLARSHIP RECIPIENTS ARE REQUIRED TO BE STUDENTS IN A NAAB ACCREDITED ARCHITECTURE PROGRAM. THE ARCHITECTS FOUNDATION MONITORS ALL STUDENTS' PROGRESS AND REQUIRES ANNUAL TRANSCRIPTS TO BE SUBMITTED. PAYMENT IS MADE DIRECTLY TO THE COLLEGE OR UNIVERSITY. PETTIGREW AWARDS ARE EFFECTIVELY REIMBURSEMENTS FOR THE ARE EXAM COSTS. RECIPIENTS ARE REQUIRED TO SUBMIT EXAM SCORES AND RECEIPTS. MCASLAN FELLOWS ARE REQUIRED TO SUBMIT A REPORT ON THEIR STUDIES. REPORTS ARE REQUIRED FROM FELLOWSHIP RECIPIENTS. SCHEDULE I, PART III: DIVERSITY ADVANCEMENT SCHOLARSHIP IS AWARDED TO OUTSTANDING MINORITY ARCHITECTURE STUDENTS. THE PAYETTE SHO-PING CHIN MEMORIAL ACADEMIC SCHOLARSHIP IS AWARDED TO AN OUTSTANDING FEMALE ARCHITECTURE STUDENT. THE SHO-PING CHIN WOMEN'S LEADERSHIP GRANT SUPPORTS TRAVEL TO THE AIA WOMEN'S LEADERSHIP CONFERENCE. THE JASON PETTIGREW MEMORIAL ARE SCHOLARSHIP IS AWARDED TO OUTSTANDING YOUNG PROFESSIONALS IN ORDER TO REIMBURSE THE COST OF THEIR ARCHITECTURE LICENSURE. THE MCASLAN FELLLOWSHIP SUPPORTS INTERNATIONAL ARCHITECTURE STUDIES FOR UNIVERSITY STUDENTS. THE YANN WEYMOUTH GRADUATE SCHOLARSHIP IS AWARDED TO AN ARCHITECTURE STUDENT WITH A FOCUS ON SUSTAINABILITY, RESILIENCE, WELLNESS AND BEAUTY. THE AIA'S LARGE FIRM ROUNDTABLE (LFRT) ARE AWARDS WERE MADE TO ASPIRING AFRICAN AMERICAN ARCHITECTS WHO ARE MEMBERS OF AIA OR NOMA (NATIONAL MUSEUM OF MINORITY ARCHITECTS) TO SUPPORT COSTS OF THE REGISTRATION EXAM, STUDY MATERIALS AND AIA OR NOMA MEMBERSHIP. 8 AWARDS WERE MADE IN 2023. 0 0 0 0 0 0 0 0 0 MARCI REED EXECUTIVE DIRECTOR 0 194018 0 23800 0 420 0 5936 0 23015 0 247189 0 0 PART I, LINE 3 METHODS USED BY THE AMERICAN INSTITUTE OF ARCHITECTS, A RELATED SECTION 501(C)(6) ORGANIZATION, TO ESTABLISH COMPENSATION: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - COMPENSATION STUDY OR SURVEY FORM 990, PART VI, SECTION A, LINE 7A ALL DIRECTORS ARE APPOINTED BY THE PRESIDENT OF THE AMERICAN INSTITUTE OF ARCHITECTS, INC., A RELATED ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B ANY AMENDMENT TO THE BYLAWS IS SUBJECT TO THE APPROVAL OF THE BOARD OF THE AMERICAN INSTITUTE OF ARCHITECTS, INC. ALSO, ANY SUCCESSOR OFFICERS APPOINTED BY THE BOARD OF DIRECTORS IS SUBJECT TO APPROVAL BY THE PRESIDENT OF THE INSTITUTE. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS CIRCULATED TO THE BOARD VIA EMAIL AND COMMENTS ARE REQUESTED PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS WERE ASKED TO REVIEW THE POLICY AND SIGN A STATEMENT TO SIGNIFY THAT THEY UNDERSTOOD THE CONFLICT OF INTEREST POLICY AND HAD NO CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE AMERICAN INSTITUTE OF ARCHITECT'S (AIA), A RELATED ORGANIZATION, COMPENSATION PROCESS FOR THE AIA FOUNDATION EXECUTIVE DIRECTOR IS AS FOLLOWS: 1. AIA USES A PERFORMANCE MANAGEMENT SYSTEM WHEREBY SUPERVISORS REVIEW EMPLOYEE'S PERFORMANCE QUARTERLY, 4 TIMES A YEAR. IN 2023, AIA CONDUCTED 2 PERFORMANCE EVALUATIONS DURING THE YEAR. A. QUARTERLY REVIEW: I. DISCUSSION BETWEEN SUPERVISOR AND EMPLOYEE ON HOW THE EMPLOYEE IS PROGRESSING ON HIS/HER YEARLY GOALS AND OBJECTIVES. II. COMPENSATION IS NOT PART OF THIS CONVERSATION. B. ANNUAL REVIEW: I. DISCUSSION BETWEEN SUPERVISOR AND EMPLOYEE ON HOW THE EMPLOYEE PERFORMED DURING THE YEAR. II. EMPLOYEE IS EVALUATED FOR HIS/HER PERFORMANCE ON: (A) GOALS AND OBJECTIVES. (B) COMPETENCIES FOR THE POSITION. (C) COMPENSATION IS DISCUSSED DURING THE ANNUAL REVIEW PROCESS. 2. AS PART OF THE AIA PERFORMANCE MANAGEMENT, THE COMPENSATION PROGRAM: A. DEVELOPED BY AN OUTSIDE INDEPENDENT COMPENSATION CONSULTANT. B. POSITIONS REVIEWED AND PRICED BY THE INDEPENDENT COMPENSATION CONSULTANT. UPDATES ARE MADE BY THE MANAGING DIRECTOR, HUMAN RESOURCE AND CPO. C. TARGET PAY FOR EACH POSITION BASED ON THE 50TH PERCENTILE. D. SALARY RANGES CREATED FROM THE TARGET PAY IN THE 50TH PERCENTILE. E. SALARY PROGRAM SETS COMPETITIVE RATES OF PAY (RANGES) FOR EACH POSITION AT AIAF: -- THE PERFORMANCE MANAGEMENT PROGRAM HELPS US DETERMINE WHERE WITHIN THAT RANGE EACH PERSON SHOULD BE PAID. F. PAY IS RELATIVE TO THE MARKET AIA IS LOCATED (NON-PROFITS AND ASSOCIATIONS IN THE WASHINGTON, DC METRO AREA). G. COMPENSATION IS BASED ON PERFORMANCE AND CAN BE PAID IN SEVERAL WAYS: I. ANNUAL MERIT INCREASES. II. INCENTIVE COMPENSATION. III. MARKET ADJUSTMENT. H. EMPLOYEE IS GIVEN A DOCUMENT WHICH PROVIDES INFORMATION ON THEIR (1) PERCENTAGE MERIT INCREASE, (2) NEW SALARY FOR THE UPCOMING YEAR, (3) INCENTIVE COMPENSATION AMOUNT (IF APPLICABLE), AND (4) MARKET INCREASE (IF APPLICABLE). 3. IMPACT ON THE ORGANIZATION: A. SUCCESS OF ANY COMPENSATION PROGRAM IS RELATIVE AND LINKED TO THE PROGRAM'S ABILITY TO SUPPORT AIA'S ORGANIZATION'S CULTURE. B. SERVES AS A TOOL IN ATTAINING THE INSTITUTE'S ORGANIZATIONAL GOALS AND OBJECTIVES GOALS SET AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ARCHITECTS FOUNDATION DOES NOT DISCLOSE ANY OF THESE DOCUMENTS TO THE GENERAL PUBLIC. FORM 990, PART VII-AA: THE AMERICAN INSTITUTE OF ARCHITECTS (AIA), A RELATED 501(C)(6) ORGANIZATION, PROVIDES PERSONNEL ASSISTANCE TO THE ARCHITECTS FOUNDATION. COMPENSATION IS APPROVED BY THE AIA BOARD OR COMPENSATION COMMITTEE. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 52,883. MANAGEMENT AND GENERAL EXPENSES 50,235. FUNDRAISING EXPENSES 134,130. TOTAL EXPENSES 237,248. FORM 990, PART XII, LINE 2C: THE AUDIT OVERSIGHT PROCESS HAS REMAINED UNCHANGED FROM THE PREVIOUS YEAR. THE AMERICAN INSTITUTE OF ARCHITECTS 1735 NEW YORK AVENUE NW WASHINGTON DC 20006 530025930 PROFESSIONAL ASSOCIATION FOR THE ARCHITECTURE PROFESSION NY 501(C)(6) N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 THE AMERICAN INSTITUTE OF ARCHITECTS C 142074 COST THE AMERICAN INSTITUTE OF ARCHITECTS O 679944 FMV (IN-KIND)