2025-05-14T14:20:24-05:00 2024-06-30 132781641 MITCHELL & TITUS LLP 80 PINE STREET 32ND FL NEW YORK NY 10005 990 2023-07-01 270038938 SMART GROWTH AMERICA SMAR 2022073355 1350 EYE STREET 425 WASHINGTON DC 20005 CALVIN GLADNEY PRESIDENT & CEO 2022073355 2025-05-14 1 0 JYOTIRUGMANI N IYER P00160282 2127094500 2025-05-14 2023 2025-03-06 01:10:19Z CALVIN GLADNEY 5907576 0 X WWW.SMARTGROWTHAMERICA.ORG X 2002 DC FORMED TO CONSERVE ENERGY, NATURAL RESOURCES, PROTECT ENVIRONMENTAL AND AESTHETIC QUALITY 17 17 48 20 0 0 10419152 4471333 959497 1417031 12353 19212 0 0 11391002 5907576 355649 0 0 0 3394539 4019411 0 0 12570 3186573 5680315 6936761 9699726 4454241 -3792150 8662617 9610090 489083 5228706 8173534 4381384 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 4893509 1183489 EDUCATION, OUTREACH AND POLICY: POLICY DEVELOPMENT AND ADVOCACY FOR SMART GROWTH POLICIES AT VARIOUS LEVELS OF GOVERNMENT. 2029518 178103 IMPLEMENTATION AND ADVISING: PROVIDE TECHNICAL ASSISTANCE TO COMMUNITIES AND PUBLIC OFFICIALS WHO WANT INFORMATION ABOUT SMART GROWTH IMPLEMENTATION AND POLICY MAKING. 6923027 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 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 0 0 0 0 1 77 0 48 0 0 0 0 0 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 IL X CALVIN GLADNEY 2022073355 1350 EYE ST SUITE 425 WASHINGTON DC DC 20005 AMY COTTER BOARD MEMBER 2.00 X 0 0 0 ANDRE LEROUX BOARD MEMBER 2.00 X 0 0 0 ANITA COZART BOARD MEMBER 2.00 X 0 0 0 ASHOK GUPTA BOARD MEMBER 2.00 X 0 0 0 CAMILLE MANNING BROOME BOARD MEMBER 2.00 X 0 0 0 DANIELLE ARIGONI BOARD MEMBER 2.00 X 0 0 0 EMEKA MONEME BOARD MEMBER 2.00 X 0 0 0 JACK MACHEK TREASURER 2.00 X X 0 0 0 JEREMY MADSEN VICE CHAIR 2.00 X X 0 0 0 MADELINE FRASER COOK BOARD CHAIR 2.00 X X 0 0 0 MARLA BILONIK BOARD MEMBER 2.00 X 0 0 0 PATRICE FREY BOARD MEMBER 2.00 X 0 0 0 PETER KASABACH BOARD MEMBER 2.00 X 0 0 0 PETER PARK BOARD MEMBER 2.00 X 0 0 0 SHALINI VAJHALA BOARD MEMBER 2.00 X 0 0 0 STEWART SCHAWARTZ BOARD MEMBER 2.00 X 0 0 0 SUSAN D DAGGETT BOARD MEMBER 2.00 X 0 0 0 CALVIN GLADNEY PRESIDENT & CEO 40.00 X 288000 0 18968 CELINE OKOH DIRECTOR OF FINANCE 40.00 X 144781 0 20553 KATHARINE BURGESS VP, LAND USE & DEVELOPMENT 40.00 X 178574 0 28002 ERICA COVA DIRECTOR OF COMMUNICATIONS 40.00 X 152250 0 7201 ELIZABETH OSBORNE VP, TRANSPORTATION FOR AME 40.00 X 193858 0 35802 JOHN ROBERT SMITH SENIOR ADVISOR 40.00 X 174858 0 22770 1132321 0 133296 12 0 1 0 CLIFTON LASRSON ALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 PROFESSIONAL ACCOUNTING SERVICES 405094 1 206527 813047 3451759 4471333 FEES FOR SERVICE 900099 1361592 1361592 HONARARIA 900099 48439 48439 PUBLICATION AND REPORT 900099 7000 7000 1417031 19212 19212 5907576 1417031 0 19212 X 288000 100800 187200 2939210 2094148 839533 5529 91669 65485 26184 447193 344339 102854 253339 180501 72838 15875 15875 404047 404047 3887300 3790040 90219 7041 3254 3254 38720 20310 18410 81941 63095 18846 433104 433104 56954 30375 26579 318825 226670 92155 28557 28557 BAD DEBT EXPENSE 174489 174489 DUES AND SUBSCRIPTION 162665 6614 156051 MISCELLANEOUS 40543 40543 PAYROLL ADMINISTRATION 34041 650 33391 9699726 6923027 2764129 12570 4577889 1104614 2732140 3181494 991346 850000 48049 40016 1050435 313909 16216 736526 296977 3697440 8662617 9610090 333753 746693 155330 4482013 489083 5228706 X 466086 -1038293 7707448 5419677 8173534 4381384 8662617 9610090 -3792150 0 X 0 0 0 X 4176645 4935067 4299571 10419152 4471333 28301768 4176645 4935067 4299571 10419152 4471333 28301768 12374142 15927626 13209 5494 3031 12353 19212 53299 8346 8346 28363413 1337332 0.56160 0.52460 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 405977 429980 490057 1326014 1989021 6582 15083 9691 31356 101494 107495 122514 331503 497255 4405 9089 6275 19769 82627 82627 0 967808 231282 736526 736526 SECURITY DEPOSITS 78081 RIGHT OF USE ASSET 3619359 3697440 LEASE LIABILITY 4482013 4482013 X PART X, LINE 2: SGA PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2024, 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, 2024, THE STATUTE OF LIMITATIONS FOR FISCAL YEARS 2021 THROUGH 2024 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. X X 0 0 0 0 0 0 0 0 0 CALVIN GLADNEY PRESIDENT & CEO 272000 0 16000 0 0 0 8685 0 10283 0 306968 0 0 0 ELIZABETH OSBORNE VP, TRANSPORTATION FOR AME 193858 0 0 0 0 0 5828 0 29974 0 229660 0 0 0 KATHARINE BURGESS VP, LAND USE & DEVELOPMENT 176924 0 1650 0 0 0 5357 0 22645 0 206576 0 0 0 JOHN ROBERT SMITH SENIOR ADVISOR 174858 0 0 0 0 0 5277 0 17493 0 197628 0 0 0 CELINE OKOH DIRECTOR OF FINANCE 144781 0 0 0 0 0 4344 0 16209 0 165334 0 0 0 ERICA COVA DIRECTOR OF COMMUNICATIONS 152250 0 0 0 0 0 0 0 7201 0 159451 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 968,948. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 968,948. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 2,657,201. MANAGEMENT AND GENERAL EXPENSES 78,919. FUNDRAISING EXPENSES 7,041. TOTAL EXPENSES 2,743,161. STIPENDS: PROGRAM SERVICE EXPENSES 163,891. MANAGEMENT AND GENERAL EXPENSES 11,300. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 175,191.