2024-10-23T15:48:39-04:00 2023-12-31 520783935 SMITH ELLIOTT KEARNS & COMPANY LLC 19405 EMERALD SQUARE STE 1400 HAGERSTOWN MD 21742 990 2023-01-01 521881508 CONGRESSIONAL EDUCATION FOUNDATION C/O SHEPHERD UNIVERSITY FOUNDATION CONG 3048765391 PO BOX 5000 SHEPHERDSTOWN WV 25443 SHERRI JANELLE EXEC VP - SUF 3048765391 2024-10-10 false KELLY T SMITH CPA P02283604 3017335020 2024-10-10 2023 2024-10-15 13:58:12Z CO SHEPHERD COLLEGE FOUNDATION SHERRI JANELLE PO BOX 5000 SHEPHERDSTOWN WV 25443 123401 false X N/A X 1994 DC THE PURPOSE OF THE ORGANIZATION IS TO EDUCATE AND PROMOTE AN UNDERSTANDING OF THE CONSTITUTIONAL ROLE AND FUNCTION OF THE LEGISLATIVE BRANCH OF THE UNITED STATES OF AMERICA GOVERNMENT. 12 12 0 12 0 90949 113109 0 2956 8852 3947 -7381 97852 114580 7788 88616 0 127186 39478 0 0 57903 69879 192877 197973 -95025 -83393 255460 167567 9000 4500 246460 163067 X TO EDUCATE THE GENERAL PUBLIC ABOUT THE LEGISLATIVE PROCESS AND THE HISTORY OF THE LEGISLATIVE BRANCH OF GOVERNMENT; AND COLLECT AND COMPILE LEGISLATIVE MATERIALS AND ARCHIVES OF MEMBERS OF CONGRESS AND MAKE THEM AVAILABLE TO THE GENERAL PUBLIC. false false 169140 88616 DEVELOPMENT OF PROGRAMMATIC FUNCTIONS, ACTIVITIES, SEMINARS AND SPECIAL EVENTS ON THE CAMPUS OF SHEPHERD UNIVERSITY AND OTHER LOCATIONS TO PROVIDE A BETTER UNDERSTANDING OF THE LEGISLATIVE BRANCH OF THE U.S. GOVERNMENT. 169140 true true false false false false false false false false true false false true false true true false false false false false false false true false false false true false false false false false false false false false false false false false false false false false false true 38 0 true 0 false false false false false false false false false false false false false false X 12 12 false false false false false false false true true false false false true true true true true true false false X SHEPHERD UNIVERSITY FOUNDATION 3048765391 PO BOX 5000 SHEPHERDSTOWN WV 25443 RAYMOND W SMOCK EXECUTIVE DI 40.00 X 39478 0 0 WALTER J STEWART CHAIRMAN 2.00 X X 0 0 0 ERIK FATEMI VICE CHAIR 2.00 X X 0 0 0 PATRICK J GRIFFIN VICE CHAIR 2.00 X X 0 0 0 DIONNE M DAVIES SECRETARY 2.00 X X 0 0 0 KAREN RICE TREASURER 2.00 X X 0 0 0 MARIANNE ALEXANDER MEMBER 2.00 X 0 0 0 MARY ANNE CLARKSON MEMBER 2.00 X 0 0 0 SUSAN KEMNITZER MEMBER 2.00 X 0 0 0 ALAN B MOLLOHAN MEMBER 2.00 X 0 0 0 DONALD RITCHIE MEMBER 2.00 X 0 0 0 ELYSA SMITH-JONES MEMBER 2.00 X 0 0 0 BARBARA VIDENIEKS MEMBER 2.00 X 0 0 0 39478 false false false 20280 92829 113109 8852 8852 1440 20280 8821 -7381 -7381 114580 1471 X 88616 88616 39478 31582 7896 9757 1951 7806 48017 38594 9423 2114 1541 573 1563 782 781 745 149 596 400 80 320 1296 648 648 1580 790 790 REFUND OF PRIOR YR GRANT 4407 4407 197973 169140 28833 0 251137 112749 1350 25296 46407 43379 4323 3028 25144 255460 167567 9000 4500 9000 4500 X 103499 105629 142961 57438 246460 163067 255460 167567 X -83393 X false true X true false X 66504 159231 314791 90949 113109 744584 66504 159231 314791 90949 113109 744584 235918 508666 39891 592 32 2956 8852 52323 796907 34211 0.63830 0.62970 X PART II, LINE 10 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 46407 43379 3028 3028 DEPOSIT ON EQUIPMENT 25144 25144 X 118994 4414 4414 114580 114580 202387 4414 4414 197973 197973 SCHEDULE D, PAGE 3, PART X THE FOUNDATION FOLLOWS GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. THE FOUNDATION'S POLICY IS TO CHARGE PENALTIES AND INTEREST TO INCOME TAX EXPENSE AS INCURRED. THE FOUNDATION'S FEDERAL AND STATE INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAX AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS AFTER THE RETURNS ARE FILED. SCHEDULE D, PAGE 4, PART XI, LINE 2D GRANT REFUND -4,407 FUNDRAISING EXPENSES 8,821 SCHEDULE D, PAGE 4, PART XII, LINE 2D GRANT REFUND -4,407 FUNDRAISING EXPENSES 8,821 INTERNSHIP FUND 21720 20280 1440 1240 3850 1700 2031 21720 20280 1440 1240 3850 1700 2031 8821 -7381 true EDUC/PROF DEV TUITION 17 3366 PEOPLE PWRD INST STIPENDS 32 85250 FORM 990 - ORGANIZATION'S MISSION TO EDUCATE THE GENERAL PUBLIC ABOUT THE LEGISLATIVE PROCESS AND THE HISTORY OF THE LEGISLATIVE BRANCH OF GOVERNMENT; AND COLLECT AND COMPILE LEGISLATIVE MATERIALS AND ARCHIVES OF MEMBERS OF CONGRESS AND MAKE THEM AVAILABLE TO THE GENERAL PUBLIC. FORM 990, PAGE 6, PART VI, LINE 11B ONCE THE ORGANIZATION RECEIVES THE COMPLETED 990, THE EXECUTIVE DIRECTOR WILL REVIEW THE FINANCIAL PORTION OF THE 990. HE WILL THEN FORWARD THE 990 TO THE BOARD OF DIRECTORS WHO WILL REVIEW ALL ASPECTS AND APPROVE BEFORE MAILING. FORM 990, PAGE 6, PART VI, LINE 12C EACH BOARD MEMBER AND EMPLOYEE COMPLETES THE STATEMENT ANNUALLY AND THEY ARE READ BY EXECUTIVE DIRECTOR. ANY STATEMENT MADE REGARDING A CONFLICT IS THEN REVIEWED AND CONSIDERED INDIVIDUALLY, AND ALL ATTEMPTS ARE MADE TO AVOID ANY POSSIBLE CONFLICT OF INTEREST IN THE MEETINGS AND CONDUCTING OF BUSINESS RELATIONSHIPS. MEMBERS ARE ASKED TO EXCUSE THEMSELVES FROM ANY DISCUSSIONS AND VOTING ON TOPICS THAT MAY CAUSE A CONFLICT OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED ANNUALLY BY THE PRESIDENT OF THE BOARD OF DIRECTORS AND THE BOARD MEMBERS WILL APPROVE THE RECOMMENDATION MADE BY THE PRESIDENT. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION WILL PROVIDE COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO INDIVIDUALS WHO REQUEST THEM. FORM 990, PART IX, LINE 11G INTERN LABOR 37,694 9,423 0 ICIVICS CONTRACTOR COSTS 900 0 0 TOTAL 38,594 9,423 0 FORM 990, PART XI, LINE 9 GRANT REFUND -4,407 FUNDRAISING EXPENSES 8,821 GRANT REFUND 4,407 FUNDRAISING EXPENSES -8,821