Association Of Government Accountants in Alexandria, Virginia (VA)

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Association Of Government Accountants
Employer Identification Number (EIN)530217158
Name of OrganizationAssociation Of Government Accountants
In Care of NameCristina Barbudo
Address2208 Mount Vernon Ave, Alexandria, VA 22301-1314
ActivitiesProfessional association
SubsectionCharitable Organization
Ruling Date05/1991
DeductibilityContributions are not deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period03/2014
Assets$1,000,000 to $4,999,999
Income$5,000,000 to $9,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$4,471,432
Amount of Income$5,568,605
Form 990 Revenue Amount$5,568,605
National Taxonomy of Exempt Entities (NTEE)Public, Society Benefit - Multipurpose and Other: Public Finance, Taxation, Monetary Policy


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Amount of income in 2014: $5,568,605 (it was $6,518,273 in 2013)
This organization: 

 $5,568,605
Other organizations performing similar types of work: 

 $2,370,610

Assets in 2014: $4,471,432 (it was $4,772,783 in 2013)
Association Of Government Accountants: 

 $4,471,432
Other organizations performing similar types of work: 

 $4,471,432

Expenses in 2013: $6,463,886
This organization: 

 $6,463,886
Other organizations performing similar types of work: 

 $1,892,827

Income to expenses ratio in 2013: 0.9
This organization: 

 0.9
Other organizations performing similar types of work: 

 1.1

Number of employees in 2013: 26
This organization: 

 26
Other organizations performing similar types of work: 

 26

Employees paid over $100,000 in 2013: 30.8%
This organization: 

 30.8%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 0.3%
This organization: 

 0.3%
Other organizations performing similar types of work: 

 3.0%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?Yes
Is the organization required to complete Schedule B, Schedule of Contributors?No
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?No
Did the organization report an amount for land, buildings, and equipment?Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?No
Did the organization report an amount for other assets that is 5% or more of its total assets?No
Did the organization report an amount for other liabilities?No
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?Yes
Did the organization obtain separate, independent audited financial statements for the tax year?Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?No
Is the organization a school described in section 170(b)(1)(A)(ii)?No
Did the organization maintain an office, employees, or agents outside of the United States?No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?No
Did the organization report more than $15,000 of gross income from gaming activities?No
Did the organization operate one or more hospital facilities?No
Did the organization attach a copy of its audited financial statements?No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?Yes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?Yes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?No
A family member of a current or former officer, director, trustee, or key employee?No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?No
Did the organization receive more than $25,000 in non-cash contributions?No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?No
Did the organization liquidate, terminate, or dissolve and cease operations?No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?No
Was the organization related to any tax-exempt or taxable entity?Yes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?No
Did the organization make any transfers to an exempt non-charitable related organization?No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?No
Statements Regarding Other IRS Filings and Tax Compliance
20122013
The number reported in Box 3 of Form 109628
The number of Forms W-2G0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return26
Did the organization file all required federal employment tax returns?Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYes
Has it filed a Form 990-T for this year?Yes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?No
Did the organization file Form 8886-T?No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?No
Did the organization notify the donor of the value of the goods or services provided?No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?No
Did the sponsoring organization make any taxable distributions under section 4966?No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?No
Initiation fees and capital contributions$0$0
Gross receipts for public use of club facilities $0$0
Gross income from members or shareholders$0$0
Gross income from other sources$0$0
Is the organization filing Form 990 in lieu of Form 1041?No
The amount of tax-exempt interest received or accrued during the year$0
Is the organization licensed to issue qualified health plans in more than one state?No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0
The amount of reserves on hand$0
Did the organization receive any payments for indoor tanning services during the tax year?No
Has it filed a Form 720 to report these payments?No
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$934,363
Total reportable compensation from related organizations$0
Total estimated amount of other compensation from the organization and related organizations$58,477
Total number of individuals who received more than $100,000 of reportable compensation from the organization6
Total number of independent contractors who received more than $100,000 of compensation from the organization2
Statement of Revenue
20122013
Total revenue$7,050,236$6,518,273
Contributions, Gifts, Grants and Other Similar Amounts$28,830$17,728
Program Service Revenue$6,940,060$6,444,222
Educational Support Services$3,507,730
Educational Support Services$1,302,033
Educational Support Services$1,238,079
541800$205,120
Educational Support Services$191,260
All other program service revenue$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$26,552$0
Income from investment of tax-exempt bond proceeds$0$19,787
Royalties$0$16,009
Net rental income$0$0
Net gain/loss from sales of assets other than inventory$0$0
Net income/loss from fundraising events$0$0
Net income/loss from gaming activities$0$0
Net income/loss from sales of inventory$0$0
Miscellaneous Revenue$54,794$20,527
900099$20,527
All other revenue$0
Statement of Functional Expenses
20122013
Total functional expenses$6,947,072$6,463,886
Grants and other assistance to domestic organizations and domestic governments$1,500
Grants and other assistance to domestic individuals$20,000
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, trustees, and key employees$320,993$465,669
Compensation not included above, to disqualified persons$0
Other salaries and wages$1,912,150$1,592,545
Pension plan accruals and contributions$125,332
Other employee benefits$141,619
Payroll taxes$159,620$147,175
Fees for services (non-employees)
Management$0
Legal$17,588
Accounting$36,000
Lobbying$0
Professional fundraising services$0$0
Investment management fees$0
Other$183,163
Advertising and promotion$21,037
Office expenses$789,411
Information technology$86,396
Royalties$0
Occupancy$15,270
Travel$507,786
Payments of travel or entertainment expenses for any federal, state, or local public officials$0
Conferences, conventions, and meetings$1,998,669
Interest$0
Payments to affiliates$0
Depreciation, depletion, and amortization$69,853
Insurance$0
Other expenses$118,947
Other expenses$77,273
Other expenses$36,695
Other expenses$9,078
Other expenses$2,880
Balance Sheet
20122013
Total assets$4,985,120$4,772,783
Cash - non-interest-bearing$323,923
Savings and temporary cash investments$3,445,026
Pledges and grants receivable, net$0
Accounts receivable, net$152,326
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0
Notes and loans receivable, net$0
Inventories for sale or use$0
Prepaid expenses and deferred charges$205,107
Land, buildings, and equipment: cost or other basis$642,583
Investments - publicly traded securities$0
Investments - other securities$0
Investments - program-related$0
Intangible assets$0
Other assets$3,818
Total liabilities$2,243,241$1,976,517
Accounts payable and accrued expenses$596,476
Grants payable$0
Deferred revenue$1,380,041
Tax-exempt bond liabilities$0$0
Escrow or custodial account liability$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0
Secured mortgages and notes payable to unrelated third parties$0$0
Unsecured notes and loans payable to unrelated third parties$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0
Total net assets or fund balances$2,741,879$2,796,266
Unrestricted net assets$2,745,014
Temporarily restricted net assets$51,252
Permanently restricted net assets$0
Capital stock or trust principal, or current funds$0
Paid-in or capital surplus, or land, building, or equipment fund$0
Retained earnings, endowment, accumulated income, or other funds$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$36,113,783
Subtotal$36,113,783
Gifts, grants, contributions, and membership fees received$6,226,470
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$29,887,313
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$36,381,557
Public support$36,113,783
Subtotal$267,774
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$267,774
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$0
Unrelated Trade or Business Income (for 2009)
IncomeExpensesNet
Total$186,863$82,765$104,098
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$186,863$82,765$104,098
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2009)
Total deductions$104,098
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$104,098
Other deductions$0
Unrelated business taxable income$0
Unrelated business taxable income before net operating loss deduction$0
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$0
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Government Finance Officers Assn Of The United States & Canada203 N Lasalle St 2700, Chicago, IL 60601IL1942-07$15,067,718
2Association Of Government Accountants2208 Mount Vernon Ave, Alexandria, VA 22301-1314VA1991-05$5,568,605
3American Finance Association1655 E Campus Center Dr, Salt Lake Cty, UT 84112-8939UT1954-02$2,370,610
4North Carolina Government Finance Officers AssociationPO BOX 3069, Raleigh, NC 27602-3069NC1990-10$181,500
5Minnesota Government Finance Officers Association125 Third Ave N, South Saint Paul, MN 55075-2093MN1994-10$142,312
6Association Of Government Accountants, 18 Richmond Chapter1220 Bank St, Richmond, VA 23219-3645VA1991-05$51,882
7Association Of Government AccountantsPo Box 20861, Juneau, AK 99802AK1991-05$0
8Association Of Government Accountants820 Silver Lake Blvd, Dover, DE 19904DE1991-05$0
9Association Of Government Accountants205 W 5th Ave Suite 105, Ellensburg, WA 98926WA1991-05$0
10Association Of Government Accountants, Agaadvancing Government AccountabilityPo Box 94665, Lincoln, NE 68509-4665NE1991-05$0
11Association Of Government Accountants, Central Indiana Aga CiagaPo Box 2052, Indianapolis, IN 46206IN1991-05$0
12Association Of Government Accountants, Des Moines Chapter AgaPo Box 1351, Des Moines, IA 50305-1351IA1991-05$0
13Association Of Government Accountants, St Louis ChapterPO BOX 50082, St Louis, MO 63105-5082MO1991-05$0
14Association Of Government Accountants, West Central Mississippi ChapterPO BOX 822413, Vicksburg, MS 39182-2413MS1991-05$0
Number of organizations performing similar types of work
Alaska1
Delaware1
Iowa1
Illinois1
Indiana1
Minnesota1
Missouri1
Mississippi1
North Carolina1
Nebraska1
Utah1
Virginia2
Washington1
Total14
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralAssociation Of Government Accountants2208 Mount Vernon Ave, Alexandria, VA 22301-1314VA1991-05$5,568,605
SubordinateAssociation Of Government Accountants, Washington Dc Chapter6524 Elmhirst Dr, Falls Church, VA 22043-1916VA1991-05$195,572
SubordinateAssociation Of Government Accountants, 5 Boston Chapter58 Daniels Rd, Charlton, MA 01507-6601MA1991-05$80,701
SubordinateAssociation Of Government Accountants, New York Capital ChapterPO BOX 1923, Albany, NY 12201-1923NY1991-05$74,504
SubordinateAssociation Of Government Accountants, Montgomery ChapterPO BOX 1001, Montgomery, AL 36101-1001AL1991-05$71,551
SubordinateAssociation Of Government Accountants, 15 Central Ohio ChapterPO BOX 1232, Westerville, OH 43086-7232OH1991-05$70,194
SubordinateAssociation Of Government Accountants, 7 Baton Rouge ChapterPO BOX 932, Baton Rouge, LA 70821-0932LA1991-05$65,356
SubordinateAssociation Of Government Accountants, 94 Northern Utah ChapterPO BOX 11926, Salt Lake Cty, UT 84147-0926UT1991-05$63,947
SubordinateAssociation Of Government Accountants, Nashville Area ChapterPO BOX 198025, Nashville, TN 37219-8025TN1991-05$58,750
SubordinateAssociation Of Governmental Accountants, New Mexico ChapterPO BOX 22936, Santa Fe, NM 87502-2936NM1991-05$57,967
SubordinateAssociation Of Governmetn Accountants, Nova ChapterPO BOX 23692, Washington, DC 20026-3692DC1991-05$57,324
SubordinateAssociation Of Government AccountantsPo Box 1335, Tallahassee, FL 32302FL1991-05$56,500
SubordinateAssociation Of Government Accountants, 18 Richmond Chapter1220 Bank St, Richmond, VA 23219-3645VA1991-05$51,882
SubordinateAssociation Of Government Accountants, 69 Idaho Centennial ChapterPO BOX 623, Boise, ID 83701-0623ID1991-05$51,590
SubordinateAssociation Of Government AccountantsPo Box 36792, Philadelphia, PA 19107PA1991-05$35,423
SubordinateAssociation Of Government Accountants, 76 Trenton ChapterPO BOX 536, Trenton, NJ 08604-0536NJ1991-05$30,493
SubordinateAssociation Of Government AccountantsPost Office Box 1744, Chicago, IL 60690IL1991-05$28,603
SubordinateAssociation Of Government Accountants12169 Flowing Water Trail, Clarksville, MD 21029MD1991-05$23,982
SubordinateAssociation Of Government AccountantsPobox 361073, Indianapolis, IN 46236IN1991-05$17,419
SubordinateAssociation Of Government AccountantsPo Box 27, Little Rock, AR 72203AR1991-05$14,562
Number of affiliated organizations
Alaska1
Alabama2
Arkansas1
Arizona2
California9
Colorado1
Connecticut1
District of Columbia1
Delaware1
Florida3
Georgia2
Hawaii1
Iowa1
Idaho1
Illinois4
Indiana3
Kansas1
Kentucky1
Louisiana1
Massachusetts1
Maryland2
Maine1
Michigan3
Missouri5
Mississippi2
Montana1
North Carolina1
Nebraska2
New Jersey2
New Mexico2
Nevada1
New York3
Ohio5
Oklahoma1
Oregon1
Pennsylvania2
South Carolina2
South Dakota1
Tennessee3
Texas5
Utah1
Virginia6
Washington3
Wisconsin1
West Virginia3
Total97

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