Extension Foundation FY2023 filing

Tax-deductible

Kansas City, MO501(c)(3)Since 2006EducationEIN 20-4781422

The specific purpose for which the corporation is organized is to help cooperative extension professionals make a viable and measurable impact on local issues.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$464K 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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FY2023 · 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 4
filings with a surplus
Average surplus $321K a year · 4% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$464K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $36K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.2M
39% of total assets
Looks good: liabilities are 39% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$7.4M
-31% vs prior year
Spent
$6.4M
To programs
85%
Net assets
$1.8M
By yearFY2020–FY2024
Revenue
$7.4M
FY2023▼ -31%
Revenue by fiscal year
FY2020$3.3M
FY2021$10.7M
FY2023$7.4M
FY2024$11.7M
Expenses
$6.4M
FY2023▼ -42%
Expenses by fiscal year
FY2020$3.6M
FY2021$11.1M
FY2023$6.4M
FY2024$10.7M
Net assets
$1.8M
FY2023▼ -3%
Net assets by fiscal year
FY2020$2.2M
FY2021$1.8M
FY2023$1.8M
FY2024$2.8M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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 Apr 2007.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $5.5M Management & general 15% · $969K

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

Who runs it and what they're paid

11 people listed on the 990; $464K paid to officers and key staff.

Part VII, Section A · reportable compensation
$218,155Pt VII · Sec A
$135,962Pt VII · Sec A
$109,994Pt VII · Sec A
Vice-Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Ex Officio M
$0Pt VII · Sec A

Beverly Coberly’s $218K as CEO is at the 44th percentile of top reported officer pay among 3684 $10–100M 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 · 6 named individuals · Part VII

NameFY2023FY2021FY2020
Christine Geith—$232,297$226,577
Beverly Coberly$218,155$161,473$159,953
Ashley Griffin$135,962$110,649—
Peter Aamodt—$124,182$122,043
Margaret Immendorf—$116,312—
Arielle Smith$109,994——

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 Extension 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 15aNo

Programs and updates

Empowers extension professionals to create measurable impact on local issues.

Provided by the organization

This section is blank until Extension Foundation claims this page.

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3 program services account for $7.1M of program spending, described in the organization's own filed words · FY2023.
01

Grants supporting pesticide safety education projects and outcomes in 50 states and territories (epa pass-through)

$4.1Mprogram expense
02

The ecop program committee establishes and manages a portfolio of program action teams (pats) that focus on high priority societal issues that may benefit from coordinated system-level leadership in extension programming. As such, each pat provides systemwide or multi-state leadership to programming related to a particular area of focus.

$2.7Mprogram expense
03

Resource support, including sponsored meetings and initiaitves, enabling cooperative extension professionals to develop, implement, and assess current and emerging issues. Also includes support for related project devleopment and fellowships

$273Kprogram expense

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Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$36K
Grants paid · 145 grants · $13.4M · 2021–2024
Washington State UniversityWA · FY2024$507,481
West Virginia UniversityWV · FY2024$187,315
The Ohio State UniversityOH · FY2024$186,273
University of MinnesotaFY2024$184,999
University of FloridaFL · FY2024$158,729
Virginia Polytechnic InstituteFY2024$139,862
University of TennesseeFY2024$133,956
University of MarylandFY2024$133,710
Mississippi State UniversityMS · FY2024$122,271
Clemson UniversityFY2024$118,073
University of DelawareDE · FY2024$115,139
Cornell UniversityNY · FY2024$104,546
Auburn UniversityFY2024$102,114
Trustees of Purdue UniversityIN · FY2024$100,315
North Carolina State UniversityFY2024$93,091
Pennsylvania State UniversityFY2024$91,331
See all 145 grants →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$7.4M
Ln 12
Fees for servicesLn 2g$6.3M
Gifts and grantsLn 1h$916K
Other incomeLn 4–11$145K
Money outPt IX
$6.4M
Ln 25
Programscol B$5.5M
Managementcol C$969K
Owns and owesPt X
$1.8M
net assets · Ln 32
Cash and savingsLn 1–2$1.8M
Total assetsLn 16$2.9M
LiabilitiesLn 26$1.2M
PeoplePt VI, VII
11
listed · VII A
PaidVII A3
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$916K
Fees for servicesLn 2g$6.3M
Investment incomeLn 3$2K
Other incomeLn 4–11$145K
Total revenueLn 12$7.4M
Assets in detailPt X, end of year
SavingsLn 2$1.8M
Cash and savings togetherLn 1–2$1.8M
Total assetsLn 16$2.9M
LiabilitiesLn 26$1.2M
Net assetsLn 32$1.8M
OperationsPt I, VI
EmployeesI 516
VolunteersI 687
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 FY23End FY23
Cash and savingsLn 1–2$320K$1.8M
Total assetsLn 16$3.4M$2.9M
LiabilitiesLn 26$2.5M$1.2M
Net assetsLn 32$857K$1.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$1.9M$1.9M
Pay of current officers, directors and key staffLn 5$464K$123K$341K
Other salaries and wagesLn 7$1.3M$1.2M$82K
Pension plan contributionsLn 8$82K$64K$18K
Other employee benefitsLn 9$208K$173K$35K
Payroll taxesLn 10$156K$124K$32K
Legal feesLn 11b$66K$1K$65K
Accounting feesLn 11c$101K$19K$82K
Other fees for servicesLn 11g$1.2M$1.1M$98K
Advertising and promotionLn 12$4K$928$3K
Office expensesLn 13$3K$50$3K
Information technologyLn 14$472K$431K$40K
TravelLn 17$125K$41K$84K
InsuranceLn 23$21K$21K
Other expenses (24a–d)Ln 24$352K$300K$52K
All other expensesLn 24e$14K$14K
Total functional expensesLn 25$6.4M$5.5M$969K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $11.7M$10.7M$1.0M$2.8M 990 PDF
FY2023 Viewing $7.4M$6.4M$919K$1.8M 990 PDF
FY2022 Not on file
FY2021 $10.7M$11.1M−$349K$1.8M 990 PDF
FY2020 $3.3M$3.6M−$285K$2.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (4 parts)
Part VIII · Statement of revenue $7,365,432 across 6 lines filed
VIII-1b Membership dues$915,603
VIII-1h Total contributions, gifts and grants$915,603
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,303,095$6,303,095
VIII-3 Investment incomeExcluded from tax $2,066$2,066
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $144,668$144,668
VIII-12 Total revenueRelated to mission $6,447,763 · Excluded from tax $2,066$7,365,432
Part IX · Statement of functional expenses $6,446,107 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $1,908,037$1,908,037
IX-5 Pay of current officers, directors and key staffPrograms $122,978 · Management $341,133$464,111
IX-7 Other salaries and wagesPrograms $1,235,956 · Management $81,761$1,317,717
IX-8 Pension plan contributionsPrograms $64,095 · Management $17,565$81,660
IX-9 Other employee benefitsPrograms $173,352 · Management $34,851$208,203
IX-10 Payroll taxesPrograms $123,854 · Management $31,768$155,622
IX-11b Legal feesPrograms $1,280 · Management $65,061$66,341
IX-11c Accounting feesPrograms $18,624 · Management $82,047$100,671
IX-11g Other fees for servicesPrograms $1,055,656 · Management $98,035$1,153,691
IX-12 Advertising and promotionPrograms $928 · Management $3,298$4,226
IX-13 Office expensesPrograms $50 · Management $2,568$2,618
IX-14 Information technologyPrograms $431,478 · Management $40,133$471,611
IX-17 TravelPrograms $40,508 · Management $84,185$124,693
IX-23 InsuranceManagement $20,974$20,974
IX-24 Other expenses (24a–d)Programs $300,168 · Management $51,985$352,153
IX-24e All other expensesManagement $13,779$13,779
IX-25 Total functional expensesPrograms $5,476,964 · Management $969,143 · Fundraising $0$6,446,107
Part X · Balance sheet $2,930,502 assets, 11 lines filed
X-2 Savings and temporary cash investmentsStart of year $319,886$1,761,093
X-4 Accounts receivableStart of year $2,975,840$1,107,424
X-9 Prepaid expenses and deferred chargesStart of year $56,210$61,985
X-16 Total assetsStart of year $3,351,936$2,930,502
X-17 Accounts payable and accrued expensesStart of year $918,688$545,958
X-19 Deferred revenueStart of year $1,575,964$607,935
X-26 Total liabilitiesStart of year $2,494,652$1,153,893
X-27 Net assets without donor restrictionsStart of year $856,506$1,597,969
X-28 Net assets with donor restrictionsStart of year $778$178,640
X-32 Total net assets or fund balancesStart of year $857,284$1,776,609
X-33 Total liabilities and net assetsStart of year $3,351,936$2,930,502
Part XI · Reconciliation of net assets $1,776,609 net assets at year end
XI-1 Total revenue$7,365,432
XI-2 Total expenses$6,446,107
XI-3 Revenue less expenses$919,325
XI-4 Net assets at start of year$857,284
XI-10 Net assets at end of year$1,776,609

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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