Virginia Municipal League

Nonprofit profile at a glance

EIN
546000482
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Richmond, VA, USA
Phone
8046430274
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$3,397,610
Expenses
$2,861,440
Assets
$11,684,953
Liabilities
$6,504,407

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

Leadership & pay

18 people listed

Executive titles in this filing

  • KELLY BURKE (PRESIDENT-EL)
  • D DWAYNE TUGGLE (PRESIDENT)

Highest reported compensation

  • MICHELLE GOWDY (EXECUTIVE DI): $225,834 total reported compensation
  • KENNETH FLORES (DIRECTOR): $174,356 total reported compensation
  • JANET ARSON (DIRECTOR): $123,385 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 league is organized under the laws of the commonwealth of Virginia for the purpose of promoting the interests of local governments.

What it reported doing in 2024

The Virginia municipal league speaks to promote local governments through legal assistance, research, education, and other services. They conduct annual conferences for municipal executives where topics of current and mutual interests are discussed by state leaders. Approximate attendance is 500.

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 60
  • Accountability: 79
  • Sustainability: 60
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.5%; rating input score 68
  • Program expense ratio: 77.5%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 15.8%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 4.08; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.56; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 25.7%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: -2.2% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: 2.4% per year; rating input score 100; 21st percentile among comparable filings

Details

  • Where the money goes: 67.5% of revenue deployed · 77.5% of spending went to programs
  • Governance: 13 of 13 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.2M in reported program spending
  • Leadership: top reported pay $226K · 18 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.