Command and General Staff College Foundation FY2022 filing

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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.
81¢ 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

Before you give

FY2022 · 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
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$100K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
4 mo
of spending, in cash
Plus $4.8M in investments, Pt X · Ln 11–13
Looks good: 4.5 months of spending in cash; 3 or more.
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
$67K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
38
of 38 voting members
Looks good: 38 of 38 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.0M
+25% vs prior year
Spent
$939K
To programs
81%
Net assets
$5.3M
By yearFY2020–FY2024
Revenue
$1.0M
FY2022▲ +25%
Tap a bar for its year
Revenue by fiscal year
FY2020$431K
FY2021$820K
FY2022$1.0M
FY2023$770K
FY2024$853K
Expenses
$939K
FY2022▲ +26%
Tap a bar for its year
Expenses by fiscal year
FY2020$688K
FY2021$744K
FY2022$939K
FY2023$986K
FY2024$978K
Net assets
$5.3M
FY2022▼ -8%
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 FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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

81 cents of each dollar spent went to programs.

Program services 81% · $758K Management & general 15% · $143K Fundraising 4% · $38K

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

38 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
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Legal Adviso
$0Pt VII · Sec A
Immediate PA
$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 →

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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3 programs · $337K · in their own filed words · FY2022
01

Outreach Program

The foundation fosters a strong relationship between the college, the military and the private sector through our outreach program. Connecting americans with the college and their military was our largest program in 2022, as our foundation supported the college with numerous activities and events to help educate and inform the public…

$146Kprogram 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.

$106Kprogram expense
03

Family Support Programs

The foundation enriches the college's academic environment, promotes leader development, and encourages excellence in the faculty and student body by supporting programs that enrich the lives of our military and their families, our third largest program in 2022.

$85Kprogram 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 FY2022 990, line by line.

1The main four
Money inPt VIII
$1.0M
Ln 12
Gifts and grantsLn 1h$611K
Investment incomeLn 3$235K
Fees for servicesLn 2g$178K
Money outPt IX
$939K
Ln 25
Programscol B$758K
Managementcol C$143K
Fundraisingcol D$38K
Owns and owesPt X
$5.3M
net assets · Ln 32
Cash and savingsLn 1–2$353K
Total assetsLn 16$5.4M
LiabilitiesLn 26$67K
PeoplePt VI, VII
38
listed · VII A
PaidVII A1
Voting boardVI 1a38
IndependentVI 1b38
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$611K
Noncash giftsLn 1g$216K
Fees for servicesLn 2g$178K
Investment incomeLn 3$235K
Other incomeLn 4–11$4K
Gains on assetsLn 7$107K
Total revenueLn 12$1.0M
Assets in detailPt X, end of year
CashLn 1$188K
SavingsLn 2$165K
Cash and savings togetherLn 1–2$353K
InvestmentsLn 11–13$4.8M
Land, buildings, equipmentLn 10c$10K
Total assetsLn 16$5.4M
LiabilitiesLn 26$67K
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
3More from this return
Abroad and in kindSch F, M
Noncash gifts receivedSch M Pt I$216K
EndowmentSch D · Pt V
LineFY22FY21FY20FY19FY18
End of yearLn 1g$4.2M$4.3M$3.8M$3.7M$4.7M
Given inLn 1b$202K$33K$17K$77K
SpentLn 1d–1f$51K$8K$25K$1.6M$475K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$267K$353K
InvestmentsLn 11–13$5.4M$4.8M
Land, buildings, equipmentLn 10c$12K$10K
Total assetsLn 16$5.8M$5.4M
LiabilitiesLn 26$79K$67K
Net assetsLn 32$5.7M$5.3M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$349K$288K$46K$15K
Pension plan contributionsLn 8$8K$6K$1K$237
Payroll taxesLn 10$27K$22K$4K$1K
Accounting feesLn 11c$57K$57K
Investment management feesLn 11f$35K$35K
Other fees for servicesLn 11g$74K$70K$4K$553
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$19K$8K$5K$6K
Information technologyLn 14$26K$18K$6K$3K
OccupancyLn 16$49K$47K$2K
TravelLn 17$12K$11K$135$617
Conferences, conventions and meetingsLn 19$70K$66K$3K$2K
Depreciation, depletion and amortizationLn 22$7K$7K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$164K$154K$10K
All other expensesLn 24e$34K$23K$10K$1K
Total functional expensesLn 25$939K$758K$143K$38K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 10, 2025 $853K$978K−$125K$5.3M 990 PDF
FY2023Filed with the IRS Nov 8, 2024 $770K$986K−$215K$5.2M 990 PDF
FY2022 ViewingFiled with the IRS Sep 19, 2023 $1.0M$939K$87K$5.3M 990 PDF
FY2021Filed with the IRS Jul 25, 2022 $820K$744K$76K$5.7M 990 PDF
FY2020Filed with the IRS Aug 27, 2021 $431K$688K−$256K$5.3M 990 PDF

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 FY2022 990 (6 parts)
Part I · Summary $1,026,892 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $332,526$610,800
I-9 Program service revenuePrior year $206,971$177,920
I-10 Investment incomePrior year $255,044$234,618
I-11 Other revenuePrior year $25,259$3,554
I-12 Total revenuePrior year $819,800$1,026,892
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $306,774$383,413
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $437,397$556,002
I-18 Total expensesPrior year $744,171$939,415
I-19 Revenue less expensesPrior year $75,629$87,477
Part VI · Governance 38 of 38 board members independent, no flags
VI-1a Voting members of the governing body38
VI-1b Independent voting members38
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 $1,026,892 across 9 lines filed
VIII-1b Membership dues$55,305
VIII-1f All other contributions, gifts and grants$555,495
VIII-1g Noncash contributions (included above)$216,181
VIII-1h Total contributions, gifts and grants$610,800
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $160,520 · Unrelated business $17,400$177,920
VIII-3 Investment incomeExcluded from tax $127,852$127,852
VIII-7 Net gain or loss on sales of assetsRelated to mission $100,409 · Excluded from tax $6,357$106,766
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,554$3,554
VIII-12 Total revenueRelated to mission $264,483 · Unrelated business $17,400 · Excluded from tax $134,209$1,026,892
Part IX · Statement of functional expenses $939,415 across 16 lines filed
IX-7 Other salaries and wagesPrograms $287,807 · Management $46,101 · Fundraising $14,936$348,844
IX-8 Pension plan contributionsPrograms $6,106 · Management $1,311 · Fundraising $237$7,654
IX-10 Payroll taxesPrograms $22,101 · Management $3,657 · Fundraising $1,157$26,915
IX-11c Accounting feesManagement $57,047$57,047
IX-11f Investment management feesPrograms $34,649$34,649
IX-11g Other fees for servicesPrograms $69,983 · Management $3,602 · Fundraising $553$74,138
IX-12 Advertising and promotionPrograms $2,525$2,525
IX-13 Office expensesPrograms $8,375 · Management $5,225 · Fundraising $5,570$19,170
IX-14 Information technologyPrograms $17,590 · Management $6,081 · Fundraising $2,708$26,379
IX-16 OccupancyPrograms $46,768 · Management $2,081$48,849
IX-17 TravelPrograms $11,286 · Management $135 · Fundraising $617$12,038
IX-19 Conferences, conventions and meetingsPrograms $66,039 · Management $2,627 · Fundraising $1,500$70,166
IX-22 Depreciation, depletion and amortizationPrograms $7,248$7,248
IX-23 InsuranceManagement $5,408$5,408
IX-24 Other expenses (24a–d)Programs $153,948 · Fundraising $10,085$164,033
IX-24e All other expensesPrograms $23,106 · Management $10,161 · Fundraising $1,085$34,352
IX-25 Total functional expensesPrograms $757,531 · Management $143,436 · Fundraising $38,448$939,415
Part X · Balance sheet $5,363,618 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $297$187,511
X-2 Savings and temporary cash investmentsStart of year $266,213$165,317
X-3 Pledges and grants receivableStart of year $10,200$23,178
X-8 Inventories for sale or useStart of year $126,880$124,259
X-10c Land, buildings and equipment, netStart of year $12,267$10,368
X-11 Publicly traded securitiesStart of year $5,394,215$4,766,452
X-14 Intangible assets$86,533
X-16 Total assetsStart of year $5,810,072$5,363,618
X-17 Accounts payable and accrued expensesStart of year $78,747$66,831
X-26 Total liabilitiesStart of year $78,747$66,831
X-27 Net assets without donor restrictionsStart of year $1,438,427$1,130,743
X-28 Net assets with donor restrictionsStart of year $4,292,898$4,166,044
X-32 Total net assets or fund balancesStart of year $5,731,325$5,296,787
X-33 Total liabilities and net assetsStart of year $5,810,072$5,363,618
Part XI · Reconciliation of net assets $5,296,787 net assets at year end
XI-1 Total revenue$1,026,892
XI-2 Total expenses$939,415
XI-3 Revenue less expenses$87,477
XI-4 Net assets at start of year$5,731,325
XI-5 Net unrealized gains (losses) on investments−$524,478
XI-9 Other changes in net assets$2,463
XI-10 Net assets at end of year$5,296,787

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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