Commonwealth Center for Advanced Logistics Systems FY2020 filing

Tax-deductible

Petersburg, VA501(c)(3)Since 2012Science & TechnologyEIN 46-1514733

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Ccals was created for the purpose of conducting research and education for Logistics with respect to creation and movement of people, goods and services as well as to stimulate and grow economic and societal value of the member corporations and citizens of the Commonwealth of virginia.

501(c)(3) charity; gifts are tax-deductible.
30¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

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
4 of 4
filings with a surplus
Average surplus $50K a year · 14% of revenue · last 4 filings
Looks good: a surplus in 4 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
30%
of spending
Concern: 30% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.5 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$143K
56% of total assets
Fine: liabilities are 56% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$337K
Spent
$327K
To programs
30%
Net assets
$113K
By yearFY2020–FY2024
Revenue
$337K
FY2020
Revenue by fiscal year
FY2020$337K
FY2021$380K
FY2023$350K
FY2024$350K
FY2024$382K
Expenses
$327K
FY2020
Expenses by fiscal year
FY2020$327K
FY2021$319K
FY2023$307K
FY2024$265K
FY2024$329K
Net assets
$113K
FY2020
Net assets by fiscal year
FY2020$113K
FY2021−$5K
FY2023$169K
FY2024$254K
FY2024$307K

From the FY2020 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 2014.

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

Where the money goes

30 cents of each dollar spent went to programs.

Program services 30% · $99K Management & general 70% · $228K

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

11 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice Chair & Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer & Director
$0Pt VII · Sec A
Vice Chair & Director
$0Pt VII · Sec A
See Commonwealth Center for Advanced Logistics Systems 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

Researches and educates on logistics to boost economic and societal value for Virginia.

Provided by the organization

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1 program service account for $99K of program spending, described in the organization's own filed words · FY2020.
01

Ccals will carry out logistics related research in the public interest that is directed toward benefiting the public. It is intended that the logistics research that is conducted will be published and made available to the general public.

$99Kprogram expense

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By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$337K
Ln 12
Gifts and grantsLn 1h$350K
Money outPt IX
$327K
Ln 25
Programscol B$99K
Managementcol C$228K
Owns and owesPt X
$113K
net assets · Ln 32
Cash and savingsLn 1–2$14K
Total assetsLn 16$256K
LiabilitiesLn 26$143K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$350K
Government grantsLn 1e$350K
Total revenueLn 12$337K
Assets in detailPt X, end of year
CashLn 1$14K
Cash and savings togetherLn 1–2$14K
Other assetsLn 15$63K
Total assetsLn 16$256K
LiabilitiesLn 26$143K
Net assetsLn 32$113K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$281K$14K
Total assetsLn 16$290K$256K
LiabilitiesLn 26$187K$143K
Net assetsLn 32$103K$113K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$115K$40K$75K
Legal feesLn 11b$70K$70K
Accounting feesLn 11c$6K$6K
Other fees for servicesLn 11g$50K$50K
Advertising and promotionLn 12$69K$69K
Office expensesLn 13$2K$792$1K
TravelLn 17$829$290$539
Conferences, conventions and meetingsLn 19$45$45
InterestLn 20$5K$5K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$3K$2K$1K
Total functional expensesLn 25$327K$99K$228K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $350K$265K$85K$254K 990 PDF
FY2023 $350K$307K$43K$169K 990 PDF
FY2022 Not on file
FY2021 $380K$319K$61K−$5K 990 PDF
FY2020 Viewing $337K$327K$10K$113K 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 FY2020 990 (4 parts)
Part VIII · Statement of revenue $336,938 across 4 lines filed
VIII-1e Government grants$350,000
VIII-1h Total contributions, gifts and grants$350,000
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax −$13,062−$13,062
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax −$13,062$336,938
Part IX · Statement of functional expenses $326,854 across 11 lines filed
IX-11a Management feesPrograms $40,324 · Management $74,890$115,214
IX-11b Legal feesManagement $69,682$69,682
IX-11c Accounting feesManagement $6,500$6,500
IX-11g Other fees for servicesPrograms $50,000$50,000
IX-12 Advertising and promotionManagement $68,967$68,967
IX-13 Office expensesPrograms $792 · Management $1,472$2,264
IX-17 TravelPrograms $290 · Management $539$829
IX-19 Conferences, conventions and meetingsPrograms $45$45
IX-20 InterestPrograms $5,427$5,427
IX-23 InsuranceManagement $4,647$4,647
IX-24 Other expenses (24a–d)Programs $2,079 · Management $1,200$3,279
IX-25 Total functional expensesPrograms $98,957 · Management $227,897 · Fundraising $0$326,854
Part X · Balance sheet $255,772 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $280,686$14,299
X-3 Pledges and grants receivable$175,000
X-9 Prepaid expenses and deferred chargesStart of year $3,510$3,327
X-15 Other assetsStart of year $6,271$63,146
X-16 Total assetsStart of year $290,467$255,772
X-17 Accounts payable and accrued expensesStart of year $27,986$9,842
X-24 Unsecured notes and loans payableStart of year $120,601$126,028
X-25 Other liabilitiesStart of year $38,854$6,792
X-26 Total liabilitiesStart of year $187,441$142,662
X-27 Net assets without donor restrictionsStart of year $73,627−$85,862
X-28 Net assets with donor restrictionsStart of year $29,399$198,972
X-32 Total net assets or fund balancesStart of year $103,026$113,110
X-33 Total liabilities and net assetsStart of year $290,467$255,772
Part XI · Reconciliation of net assets $113,110 net assets at year end
XI-1 Total revenue$336,938
XI-2 Total expenses$326,854
XI-3 Revenue less expenses$10,084
XI-4 Net assets at start of year$103,026
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$113,110

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

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