Council On Social Work Education Inc in Alexandria, Virginia (VA)

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Council On Social Work Education Inc
Employer Identification Number (EIN)541856529
Name of OrganizationCouncil On Social Work Education Inc
Address1701 Duke St Ste 200, Alexandria, VA 22314-3429
ActivitiesOther instruction and training
SubsectionEducational Organization
Ruling Date08/1996
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$5,000,000 to $9,999,999
Income$5,000,000 to $9,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$7,217,192
Amount of Income$6,711,871
Form 990 Revenue Amount$6,519,771
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Professional Societies, Associations


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Amount of income in 2014: $6,711,871 (it was $7,725,183 in 2013)
This organization: 

 $6,711,871
Other organizations performing similar types of work: 

 $1,244,034

Assets in 2014: $7,217,192 (it was $7,190,124 in 2013)
This organization: 

 $7,217,192
Other organizations performing similar types of work: 

 $604,726

Expenses in 2013: $6,568,833
This organization: 

 $6,568,833
Other organizations performing similar types of work: 

 $1,041,651

Income to expenses ratio in 2013: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 1.1

Number of employees in 2013: 35
This organization: 

 35
Other organizations performing similar types of work: 

 7

Employees paid over $100,000 in 2013: 8.6%
This organization: 

 8.6%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 37.7%
Council On Social Work Education Inc: 

 37.7%
Other organizations performing similar types of work: 

 16.3%

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)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?YesYes
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?NoNo
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?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
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?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYes
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?YesYes
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)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
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?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?YesYes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?YesYes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesNo
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?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
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?NoNo
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?NoNo
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?NoNo
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?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
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?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
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?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 10962618
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
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 return3935
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYes
Has it filed a Form 990-T for this year?YesYes
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)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
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?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
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?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
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$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
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$498,433$209,250
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$41,032$19,702
Total number of individuals who received more than $100,000 of reportable compensation from the organization32
Total number of independent contractors who received more than $100,000 of compensation from the organization11
Statement of Revenue
201120122013
Total revenue$6,012,530$5,666,369$7,725,183
Contributions, Gifts, Grants and Other Similar Amounts$1,384,577$948,872$2,912,424
Program Service Revenue$4,265,127$4,339,031$4,570,003
900099$2,400,378$2,675,660
900099$1,139,390$1,007,912
900099$682,734$791,086
541800$116,529$82,012
900099$0$13,333
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$120,683$71,401$76,963
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$17,505$96,167$94,289
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$194,686$-36,072$1,418
Gross amount from sales of assets other than inventory (Securities / Other)$194,686 / $0$0 / $0$38,650 / $0
Less: cost or other basis and sales expenses (Securities / Other)$0 / $0$36,072 / $0$36,840 / $392
Gain or (loss) (Securities / Other)$194,686 / $0$-36,072 / $0$1,810 / $-392
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$29,610$32,653
Gross sales of inventory, less returns and allowances$0$45,925$47,497
Less: cost of goods sold$0$16,315$14,844
Miscellaneous Revenue$29,952$217,360$37,433
900099$180,443$37,433
All other revenue$16,917$0
Statement of Functional Expenses
201120122013
Total functional expenses$6,475,888$6,442,110$6,568,833
Grants and other assistance to domestic organizations and domestic governments$6,000$30,000
Grants and other assistance to domestic individuals$520,842$549,899
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$290,240$337,887$222,599
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$1,796,921$1,937,095$1,948,312
Pension plan accruals and contributions$101,633$111,885
Other employee benefits$371,396$223,922
Payroll taxes$0$0$164,134
Fees for services (non-employees)
Management$0$0
Legal$11,968$7,114
Accounting$62,366$52,021
Lobbying$120,000$120,000
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$263,142$682,915
Advertising and promotion$48,990$33,063
Office expenses$228,461$389,025
Information technology$78,352$3,392
Royalties$0$0
Occupancy$614,485$660,919
Travel$79,789$325,294
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$676,316$460,304
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$83,171$62,235
Insurance$20,181$24,093
Other expenses$277,565$144,973
Other expenses$157,647$54,789
Other expenses$141,767$37,881
Other expenses$178,207$260,064
Balance Sheet
201120122013
Total assets$6,292,338$5,714,248$7,190,124
Cash - non-interest-bearing$738,195$658,483
Savings and temporary cash investments$832,928$1,070,856
Pledges and grants receivable, net$327,577$1,396,492
Accounts receivable, net$322,373$396,692
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$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$0
Notes and loans receivable, net$0$0
Inventories for sale or use$78,756$80,926
Prepaid expenses and deferred charges$238,604$208,521
Land, buildings, and equipment: cost or other basis$167,503$119,345
Investments - publicly traded securities$2,806,593$3,001,798
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$92,754$148,046
Other assets$108,965$108,965
Total liabilities$3,013,366$3,226,479$3,389,868
Accounts payable and accrued expenses$328,703$258,159
Grants payable$0$0
Deferred revenue$2,643,314$2,864,763
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$254,462$266,946
Total net assets or fund balances$3,278,972$2,487,769$3,800,256
Unrestricted net assets$1,145,682$1,188,120
Temporarily restricted net assets$840,090$2,110,139
Permanently restricted net assets$501,997$501,997
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$9,883,591
Subtotal Support$11,146,375
Gifts, grants, contributions, and membership fees received$11,146,375
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
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$1,262,784
Total Support$11,951,361
Public Support$11,146,375
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$679,304
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income. Do not include gain or loss from the sale of capital assets$125,682
Gross receipts from related activities, etc.$21,626,234
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$86,956$3,521$83,435
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$86,956$3,521$83,435
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$83,435
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$83,435
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$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1National Association Of Social Workers Inc750 1st St Ne Ste 800, Washington, DC 20002-8011DC1978-02$15,616,834
2Alexander Graham Bell Association For The Deaf And Hard Of Hearing3417 Volta Pl Nw, Washington, DC 20007-2778DC1951-10$4,738,437
3Association Of Gospel Rescue Missions, Agrm7222 Commerce Center Dr Ste 120, Colorado Spgs, CO 80919-2631CO1958-07$1,719,180
4National Association Of Social Workers Inc, California Chapter1016 23rd Street, Sacramento, CA 95816-4957CA1978-02$1,671,485
5Association Of Jewish Family & Childrens Agencies Inc, Jewish Family Services Na5750 Park Heights Ave, Baltimore, MD 21215-3930MD1973-06$978,426
6Center For Clinical Social Work Inc241 Humphrey St, Marblehead, MA 01945-1643MA1989-03$804,194
7Down Syndrome Association Of Jacksonville Inc630 May St, Jacksonville, FL 32204-2921FL1990-09$607,831
8National Association Of Social, Wisconsin Chapter131 W Wilson St Ste 903, Madison, WI 53703-3259WI1978-04$210,639
9Family Child Care Association Of New York State IncPO BOX 5486, Albany, NY 12205-0486NY1981-05$56,109
10American Association On Mental Retardation-Michigan Chapter Inc13235 Mccumsey Rd, Clio, MI 48420MI1998-01$30,400
11Council On Social Work Education Inc1701 Duke St Ste 200, Alexandria, VA 22314-3429VA1996-08$6,711,871
12Foundation For Human Development8 S Michigan Ave Ste 1206, Chicago, IL 60603-3386IL1972-06$3,959,583
13American Society On Aging575 Market St Ste 2100, San Francisco, CA 94105-2869CA1975-10$3,052,658
14Par4 Lemoyne Dr Ste 203, Lemoyne, PA 17043-1238PA1974-08$1,534,206
15Association On Higher Education And Disability, Ahead107 Commerce Centre Dr Ste 204, Huntersville, NC 28078-5870NC1980-10$1,271,658
16Life Enrichment Center1111 N Jefferson St Ne, Milledgeville, GA 31061-2531GA2013-12$1,244,034
17National Child Support Enforcement7918 Jones Branch Dr Ste 300, Mclean, VA 22102-3345VA1982-08$1,035,654
18North Carolina Society For Clinical Social Work Policy Public EducatPo Box 30006, Raleigh, NC 27622NC1999-03$0
19Pettis County Cattlemens Scholarship Endowment Fund29576 Bluebird Hollow Rd, Hughesville, MO 65334-2400MO2000-01$0
20San Diego Assoc Of Black Social Workers5106 Federal Blvd Ste 205, San Diego, CA 92105-5455CA2002-01$0
Number of organizations performing similar types of work
California4
Colorado1
District of Columbia3
Florida1
Georgia1
Illinois2
Massachusetts1
Maryland1
Michigan1
Missouri1
North Carolina2
New York1
Pennsylvania1
Virginia2
Wisconsin1
Total23

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