Command and General Staff College Foundation Inc

Nonprofit profile at a glance

EIN
204254979
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Fort Leavenworth, KS, USA
Phone
9136510624
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$853,118
Expenses
$978,049
Assets
$5,369,932
Liabilities
$20,566

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

37 people listed

Executive titles in this filing

  • MS LORA MORGAN (CEO & PRESID)

Highest reported compensation

  • MS LORA MORGAN (CEO & PRESID): $103,001 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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.

What it reported doing in 2024

Art of war initiative: the foundation enriches the college's academic environment through the art of war initiative. The initiative is a means to assist the college's effort to preserve, protect, promote, and present the unique cgsc collection of art and gifts that the college has been accumulating since 1934. While mostly dormant during the year, the foundation did support the curation of newly received gifts to the college as well as provided several in-person tours that included showing the gifts and told of their unique place in the history of the college. Gift shop: the foundation encourages excellence in the faculty and student body, commemorates the uniqueness of military assignments, and maintains contact with alumni through one of our fastest growing programs, the gift shop program. The gift shops provide a visible representation of the foundation for the students, faculty, alumni, and family members. Our gift shop makes available "foundation and college logoed gear" for retail sale to promote the brands of the college, the various schools, and the foundation beyond our regular programs and encourages alumni activity and school spirit. Each year we produce a unique holiday ornament that commemorates cgsc, fort leavenworth, the international officer program or other aspects of the leavenworth experience, which is only available for sale through our gift shops and which have become a novelty collector's item. Our gift shops sell exclusive cgsc class rings that are a visible reminder of the importance of cgsc in a student's professional education. We are constantly adding new inventory, as requested by the cgsc faculty and students, that provides unique gifts and mementoes that commemorate service time spent at fort leavenworth and cgsc. Our gift shops on-line and in the frontier army museum on fort leavenworth allow for us to highlight the college and foundation to visitors and alumni outside the college campus who would not normally visit the college and provide the opportunity to shop our unique collection of gifts and memorabilia. News magazine: the foundation fosters strong relations between the military and the private sector, maintains contact with the alumni, and encourages excellence in the faculty and student body through publication of our award-winning foundation news magazine. The magazine informs the public of the importance of the cgsc mission, of the nature and success of foundation programs in support of the college and provides information about graduates and other items of interest. Each edition features information from the commandant and college leadership informing readers about the curriculum, leader development activities, and what is of importance to the college leadership. In the two editions published in 2024, we featured articles that recognized faculty and student achievement, on prominent alumni, and highlighted graduation and award events garnered by both faculty and students. The e-magazine format continues to receive wide distribution and we had over 17,000 hard copies distributed to include all residents of fort leavenworth, all us embassies around the world, and to all state and territory adjutants' general. The magazine emphasizes content rather than advertising and is a key element in the foundation's strategic communications program. Privately endowed awards: the foundation administers several privately endowed awards that recognize academic and professional excellence on behalf of the endowers. The ltc boyd mccanna "mac" harris award: the foundation encourages excellence in the faculty and student body through the administration of the ltc boyd mccanna "mac" harris leadership award with an endowment from moira and gary sinise. The award recognizes the leader that demonstrates qualities of inspirational and motivational leadership throughout the year at cgsc as determined by the department of command and leadership faculty. The award presented is a 2013 general of the army commemorat

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 44
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 80.5%; rating input score 81
  • Fundraising efficiency: $3.84 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -14.6%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 5.49; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 10.5%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 0.2% per year; rating input score 100; 18th percentile among comparable filings
  • Revenue growth: -2.6% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -2.1% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 80.5% of spending went to programs
  • Governance: 36 of 36 board members independent · 8 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $787K in reported program spending
  • Leadership: top reported pay $103K · 37 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 12/100.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.