The cgsc Foundation supports the united states army Command and General Staff College in educating leaders for the 21st century in the following six mission areas: enrich the college's academic environment; foster a strong relationship between the military and the private sector; enhance the institution's research activities; promote leader development; encourage excellence in the faculty and student body; and, maintain contact with alumni.

501(c)(3) charity; gifts are tax-deductible.
56¢ of each $1 spent went to programs.
$100K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $87K a year · 11% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
56%
of spending
Worth a look: 56% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$100K
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Plus $5.1M in investments, Pt X · Ln 11–13
Fine: 2.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$30K
0.6% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
31
of 31 voting members
Looks good: 31 of 31 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$431K
Spent
$688K
To programs
56%
Net assets
$5.3M
By yearFY2020–FY2024
Revenue
$431K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$431K
FY2021$820K
FY2022$1.0M
FY2023$770K
FY2024$853K
Expenses
$688K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$688K
FY2021$744K
FY2022$939K
FY2023$986K
FY2024$978K
Net assets
$5.3M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$5.3M
FY2021$5.7M
FY2022$5.3M
FY2023$5.2M
FY2024$5.3M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2006.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

56 cents of each dollar spent went to programs.

Program services 56% · $387K Management & general 32% · $223K Fundraising 11% · $78K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

32 people listed on the 990; $100K paid to officers and key staff.

Part VII, Section A · reportable compensation
$100,000Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice-Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Ms Lora Morgan’s $100K as CEO & Presid is at the 83rd percentile of top reported officer pay among 1612 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Ms Lora Morgan$100,001$74,604———
Col Ret Roderick Cox—$71,042$100,000$100,000$100,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Command and General Staff College Foundation executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Educates Army leaders, enriches academics, and fosters military-private sector ties.

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Provided by the organization

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3 programs · $282K · in their own filed words · FY2020
01

The colonel arthur d. "bull" simons center for interagency cooperation: the foundation enriches the college's academic environment, fosters a strong relationship between the military and the private sector, enhances the institution's research activities, and encourages excellence in the faculty and student body through the simons center…

$162Kprogram expense
02

College Support

The foundation enriches the college's academic environment, fosters a strong relationship between the military and the private sector, enhances the institution's research activities, and encourages excellence in the faculty and student body through our college support program, our second largest program.

$113Kprogram expense
03

Outreach Program

The foundation fosters a strong relationship between the military and the private sector through our outreach program. This is our third largest program and includes efforts by the foundation to help educate and inform the public about the effectiveness and unique capabilities of CGSC.

$8Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$431K
Ln 12
Gifts and grantsLn 1h$349K
Fees for servicesLn 2g$70K
Investment incomeLn 3$10K
Money outPt IX
$688K
Ln 25
Programscol B$387K
Managementcol C$223K
Fundraisingcol D$78K
Owns and owesPt X
$5.3M
net assets · Ln 32
Cash and savingsLn 1–2$153K
Total assetsLn 16$5.3M
LiabilitiesLn 26$30K
PeoplePt VI, VII
32
listed · VII A
PaidVII A1
Voting boardVI 1a31
IndependentVI 1b31
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$349K
Government grantsLn 1e$63K
Noncash giftsLn 1g$125K
Fees for servicesLn 2g$70K
Investment incomeLn 3$10K
Other incomeLn 4–11$2K
Gains on assetsLn 7−$119K
Total revenueLn 12$431K
Assets in detailPt X, end of year
CashLn 1$197
SavingsLn 2$153K
Cash and savings togetherLn 1–2$153K
InvestmentsLn 11–13$5.1M
Total assetsLn 16$5.3M
LiabilitiesLn 26$30K
Net assetsLn 32$5.3M
OperationsPt I, VI
EmployeesI 510
VolunteersI 639
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$284K$153K
InvestmentsLn 11–13$5.0M$5.1M
Total assetsLn 16$5.4M$5.3M
LiabilitiesLn 26$25K$30K
Net assetsLn 32$5.4M$5.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$299K$121K$131K$46K
Pension plan contributionsLn 8$7K$3K$2K$1K
Payroll taxesLn 10$23K$9K$10K$4K
Accounting feesLn 11c$36K$36K
Investment management feesLn 11f$33K$33K
Other fees for servicesLn 11g$77K$56K$13K$8K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$23K$9K$5K$9K
Information technologyLn 14$23K$12K$5K$5K
OccupancyLn 16$44K$42K$2K
TravelLn 17$1K$799$214$84
Conferences, conventions and meetingsLn 19$9K$7K$2K
Depreciation, depletion and amortizationLn 22$203$203
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$88K$82K$6K
All other expensesLn 24e$18K$13K$4K$984
Total functional expensesLn 25$688K$387K$223K$78K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $853K$978K−$125K$5.3M 990 PDF
FY2023 $770K$986K−$215K$5.2M 990 PDF
FY2022 $1.0M$939K$87K$5.3M 990 PDF
FY2021 $820K$744K$76K$5.7M 990 PDF
FY2020 Viewing $431K$688K−$256K$5.3M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $431,288 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $319,645$349,192
I-9 Program service revenuePrior year $104,253$70,413
I-10 Investment incomePrior year $331,378$9,595
I-11 Other revenuePrior year $787$2,088
I-12 Total revenuePrior year $756,063$431,288
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $318,275$327,937
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $448,002$359,617
I-18 Total expensesPrior year $766,277$687,554
I-19 Revenue less expensesPrior year −$10,214−$256,266
Part VI · Governance 31 of 31 board members independent, no flags
VI-1a Voting members of the governing body31
VI-1b Independent voting members31
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $431,288 across 10 lines filed
VIII-1b Membership dues$19,846
VIII-1e Government grants$62,502
VIII-1f All other contributions, gifts and grants$266,844
VIII-1g Noncash contributions (included above)$125,196
VIII-1h Total contributions, gifts and grants$349,192
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $55,313 · Unrelated business $15,100$70,413
VIII-3 Investment incomeRelated to mission $61 · Excluded from tax $128,786$128,847
VIII-7 Net gain or loss on sales of assetsRelated to mission −$120,403 · Excluded from tax $1,151−$119,252
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,088$2,088
VIII-12 Total revenueRelated to mission −$62,941 · Unrelated business $15,100 · Excluded from tax $129,937$431,288
Part IX · Statement of functional expenses $687,554 across 16 lines filed
IX-7 Other salaries and wagesPrograms $120,795 · Management $131,392 · Fundraising $46,333$298,520
IX-8 Pension plan contributionsPrograms $3,080 · Management $2,348 · Fundraising $1,152$6,580
IX-10 Payroll taxesPrograms $9,266 · Management $10,053 · Fundraising $3,518$22,837
IX-11c Accounting feesManagement $36,241$36,241
IX-11f Investment management feesPrograms $32,965$32,965
IX-11g Other fees for servicesPrograms $55,722 · Management $12,764 · Fundraising $8,197$76,683
IX-12 Advertising and promotionFundraising $3,375$3,375
IX-13 Office expensesPrograms $9,255 · Management $5,407 · Fundraising $8,640$23,302
IX-14 Information technologyPrograms $12,401 · Management $5,229 · Fundraising $5,253$22,883
IX-16 OccupancyPrograms $41,594 · Management $2,081$43,675
IX-17 TravelPrograms $799 · Management $214 · Fundraising $84$1,097
IX-19 Conferences, conventions and meetingsPrograms $6,749 · Management $1,773$8,522
IX-22 Depreciation, depletion and amortizationPrograms $203$203
IX-23 InsuranceManagement $4,514$4,514
IX-24 Other expenses (24a–d)Programs $81,831 · Management $6,241$88,072
IX-24e All other expensesPrograms $12,805 · Management $4,296 · Fundraising $984$18,085
IX-25 Total functional expensesPrograms $387,465 · Management $222,553 · Fundraising $77,536$687,554
Part X · Balance sheet $5,331,194 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $436$197
X-2 Savings and temporary cash investmentsStart of year $283,174$152,572
X-3 Pledges and grants receivableStart of year $35,900$15,300
X-8 Inventories for sale or useStart of year $68,346$106,600
X-9 Prepaid expenses and deferred charges$2,911
X-11 Publicly traded securitiesStart of year $5,036,125$5,053,614
X-16 Total assetsStart of year $5,424,183$5,331,194
X-17 Accounts payable and accrued expensesStart of year $25,101$30,245
X-26 Total liabilitiesStart of year $25,101$30,245
X-27 Net assets without donor restrictionsStart of year $1,729,795$1,527,096
X-28 Net assets with donor restrictionsStart of year $3,669,287$3,773,853
X-32 Total net assets or fund balancesStart of year $5,399,082$5,300,949
X-33 Total liabilities and net assetsStart of year $5,424,183$5,331,194
Part XI · Reconciliation of net assets $5,300,949 net assets at year end
XI-1 Total revenue$431,288
XI-2 Total expenses$687,554
XI-3 Revenue less expenses−$256,266
XI-4 Net assets at start of year$5,399,082
XI-5 Net unrealized gains (losses) on investments$158,131
XI-9 Other changes in net assets$2
XI-10 Net assets at end of year$5,300,949

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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