2024-11-13T11:36:41-06:00 2023-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2023-01-01 521754771 COUNCIL ON STATE TAXATION COUN 2024845222 122 C STREET NW 330 WASHINGTON DC 20001 PATRICK REYNOLDS PRESIDENT & EXECUTIVE DIRECTOR 2024845222 2024-11-13 1 1 ERIN CRANMER P01712644 2023319880 2024-11-13 2023 2024-10-15 13:58:12Z PATRICK REYNOLDS 122 C STREET NW 330 WASHINGTON DC 20001 5691225 0 X WWW.COST.ORG X 1969 VA TO PRESERVE AND PROMOTE THE USE OF EQUITABLE AND NON-DISCRIMINATORY METHODS OF STATE AND LOCAL TAXATION OF BUSINESS ENTERPRISES CONDUCTING BUSINESS IN MORE THAN ONE TAXING JURISDICTION. 23 23 19 0 0 0 0 0 5326932 5527747 -6772 21647 114468 90302 5434628 5639696 0 0 0 0 3359796 3452711 0 0 0 2356854 2589968 5716650 6042679 -282022 -402983 4162890 4379155 3998290 4517152 164600 -137997 TO PRESERVE AND PROMOTE THE USE OF EQUITABLE AND NON-DISCRIMINATORY METHODS OF STATE AND LOCAL TAXATION OF BUSINESS ENTERPRISES CONDUCTING BUSINESS IN MORE THAN ONE TAXING JURISDICTION. 0 0 PROVIDE SEMINARS, CONFERENCES, ADVOCACY AND INFORMATION FOR MEMBERS OF THE COUNCIL ON STATE TAXATION. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 10 0 1 19 1 0 0 0 0 0 0 0 0 X 23 23 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X BARBARA STANFORD 2024845222 122 C STREET NW SUITE 330 WASHINGTON DC 20001 MICHAEL F CARCHIA CHAIR 5.00 1.00 X X 0 0 0 MOLLIE L MILLER VICE CHAIR 5.00 1.00 X X 0 0 0 JAMIE S LAIEWSKI SECRETARY & TREASURER 5.00 1.00 X X 0 0 0 ROBERT J TUINSTRA JR BOARD MEMBER/IMMEDIATE PAS 5.00 1.00 X X 0 0 0 ARTHUR J PARHAM JR BOARD MEMBER/PAST CHAIR 5.00 1.00 X X 0 0 0 AMY THOMAS LAUB BOARD MEMBER/PAST CHAIR 5.00 1.00 X X 0 0 0 MADISON BARNETT BOARD MEMBER 2.00 X 0 0 0 C BENJAMIN BRIGHT BOARD MEMBER 2.00 X 0 0 0 LANI J CANNIFF BOARD MEMBER 2.00 X 0 0 0 SUSAN COURSON-SMITH BOARD MEMBER 2.00 X 0 0 0 KAREN DINUZZO-WRIGHT BOARD MEMBER 2.00 X 0 0 0 LAURA JAMES BOARD MEMBER 2.00 X 0 0 0 JEFFREY A LANGER BOARD MEMBER 2.00 X 0 0 0 STEPHEN J LAROSA BOARD MEMBER 2.00 X 0 0 0 JON MIERITZ BOARD MEMBER 2.00 X 0 0 0 TONI MINCIC BOARD MEMBER 2.00 X 0 0 0 JOHN H PARASKEVAS BOARD MEMBER 2.00 X 0 0 0 MICHAEL R RALEY BOARD MEMBER 2.00 X 0 0 0 PATRICK A SHRAKE BOARD MEMBER 2.00 X 0 0 0 KYLE SNEDAKER BOARD MEMBER 2.00 X 0 0 0 BETH L SOSIDKA BOARD MEMBER 2.00 X 0 0 0 ARCHANA WARNER BOARD MEMBER 2.00 X 0 0 0 EMILY T WHITTENBURG BOARD MEMBER 2.00 X 0 0 0 DOUGLAS L LILNDHOLM PRESIDENT/EXECUTIVE DIRECT 40.00 1.00 X 527000 0 71239 CHARLES L DRURY VICE PRESIDENT & COO 40.00 1.00 X 263037 0 40679 KARL A FRIEDEN VICE PRESIDENT, GENERAL CO 40.00 1.00 X 302907 0 51634 FREDRICK J NICELY SENIOR TAX COUNSEL 40.00 X 239064 0 52524 LEONORE HEAVEY SENIOR TAX COUNSEL 40.00 X 204108 0 9260 STEPHANIE T DO SENIOR TAX COUNSEL 40.00 X 211365 0 21095 PATRICK J REYNOLDS SENIOR TAX COUNSEL 40.00 X 228984 0 49734 PRIYA NAIR LEGISLATIVE TAX COUNSEL 40.00 X 132845 0 25314 2109310 0 321479 12 0 1 0 0 MEMBERSHIP DUES 900099 3046200 3046200 REGISTRATION FEES 900099 1140080 1140080 ONLINE REVENUE 900099 849372 849372 ANNUAL CONFERENCE 900099 492095 492095 5527747 38115 38115 35061 51529 -16468 -16468 -16468 SOUTH CAROLINA COALITI 541800 65002 65002 25300 25300 90302 5639696 5618049 0 21647 1256497 1631499 169395 219488 175832 18837 100100 11623 68356 4829 87894 295595 277826 289815 1167542 15534 40622 22047 ADVOCACY EFFORTS 137607 PUBLICATIONS AND DUES 31106 20635 6042679 527493 517188 129846 344699 213299 206223 1140028 785237 295982 354791 990128 1074071 37000 37000 1969142 1845183 4162890 4379155 129426 359049 1595990 1504105 503983 2272874 2150015 3998290 4517152 X 164600 -137997 164600 -137997 4162890 4379155 -402983 100386 0 X X 0 1 X 1 0 0 0 1 3046200 255124 -1210074 -954950 1523100 -2478050 309778 83152 226626 212519 170356 42163 617731 531729 86002 354791 RIGHT OF USE ASSETS 1845183 1845183 LEASE LIABILITY 2150015 2150015 X PART X, LINE 2: COST ADHERES TO THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ASC TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. COST PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2023, THE STATUTE OF LIMITATIONS FOR THE TAX YEARS 2020 THROUGH 2022 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH COST FILES RETURNS. 1 X X 0 0 0 DOUGLAS L LILNDHOLM PRESIDENT/EXECUTIVE DIRECT 342000 0 185000 0 0 0 35000 0 36239 0 598239 0 0 0 KARL A FRIEDEN VICE PRESIDENT, GENERAL CO 270907 0 32000 0 0 0 29393 0 22241 0 354541 0 0 0 CHARLES L DRURY VICE PRESIDENT & COO 233037 0 30000 0 0 0 25463 0 15216 0 303716 0 0 0 FREDRICK J NICELY SENIOR TAX COUNSEL 214064 0 25000 0 0 0 23936 0 28588 0 291588 0 0 0 PATRICK J REYNOLDS SENIOR TAX COUNSEL 203984 0 25000 0 0 0 21826 0 27908 0 278718 0 0 0 STEPHANIE T DO SENIOR TAX COUNSEL 186365 0 25000 0 0 0 20435 0 660 0 232460 0 0 0 LEONORE HEAVEY SENIOR TAX COUNSEL 159108 0 45000 0 0 0 8600 0 660 0 213368 0 0 0 PRIYA NAIR LEGISLATIVE TAX COUNSEL 109845 0 23000 0 0 0 13004 0 12310 0 158159 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS TWO CLASSES OF MEMBERS. VOTING MEMBERS ARE BUSINESS ENTITIES LOCATED OR DOING BUSINESS IN THE UNITED STATES WHO MEET THE CONDITIONS OF MEMBERSHIP (INCLUDING PAYMENT OF DUES OR FEES) AND ARE FROM TIME TO TIME ADMITTED TO MEMBERSHIP BY A MAJORITY VOTE OF THE BOARD OF DIRECTORS. UPON ADMISSION TO MEMBERSHIP, EACH MEMBER HAS ONE VOTE. ASSOCIATE MEMBERS CONSIST OF ORGANIZATIONS WHOSE PURPOSES ARE SIMILAR TO THOSE OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A ALL DIRECTORS ARE ELECTED BY THE ACTIVE VOTING MEMBERS FOR A TERM OF THREE YEARS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND COST STAFF PRIOR TO FILING. THE 990 IS ALSO SHARED WITH GOVERNING BODY PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 PREPARED BY OFFICERS/EXECUTIVE DIRECTOR WITH APPROVAL OF THE FULL BOARD AFTER REVIEW OF COMPARABILITY DATA. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND CONFLICTS OF INTEREST POLICY ARE PLACED ON THE ORGANIZATION'S WEB SITE. AUDITED FINANCIAL STATEMENTS ARE NOT PUBLICLY AVAILABLE. FORM 990, PART XII, LINE 2C THE FINANCE COMMITTEE ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS BY AN INDEPENDENT ACCOUNTANT AND THIS PROCESS DID NOT CHANGE FROM PRIOR YEAR. STATE TAX RESEARCH INSTITUTE 122 C STREET NW WASHINGTON DC 20001 465302475 RESEARCH DC 501(C)(3) LINE 7 COUNCIL ON STATE TAXATION 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0