2025-11-07T13:18:09-05:00 2024-12-31 474306215 Mullins PC 7625 Wisconsin Avenue Bethesda MD 20814 990 2024-01-01 521754771 Council on State Taxation % Patrick Reynolds COUN 2024845222 122 C Street NW 330 Washington DC 20001 PATRICK REYNOLDS President 2024845222 2025-11-07 true true JOHN MULLINS P01429307 2027706371 2025-11-07 2024 2025-03-06 01:10:19Z Patrick Reynolds 122 C Street NW 330 Washington DC 20001 6172822 false X 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. 26 25 21 26 0 0 0 5527747 5996287 21647 86157 90302 90378 5639696 6172822 0 0 3452711 3483505 0 0 2589968 2404970 6042679 5888475 -402983 284347 4379155 3937121 4517152 3767638 -137997 169483 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. false false Provide seminars, conferences, advocacy and information for members of The Council on State Taxation. false false false true false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false true false false true 9 0 true 21 true false false false false false false false false X 26 25 false false false false true true false true true false false true true true true true true true true false X The Organization 2024845222 122 C Street NW 330 Washington DC 20001 Patrick Reynolds President 40.00 1.00 X X 341626 0 57871 Karl Frieden VP & General Counsel 40.00 1.00 X 309760 0 61845 Charles Drury Jr VP & COO 40.00 1.00 X 267900 0 44208 Fredrick Nicely Senior Tax Counsel 40.00 1.00 X 250600 0 55113 Douglas Lindholm Special Counsel 40.00 0.00 X 255900 0 28190 Stephanie Do Senior Tax Counsel 40.00 0.00 X 218250 0 21127 Leonore Heavey Senior Tax Counsel 40.00 0.00 X 206250 0 19927 Aziza Farooki Senior Director Policy 40.00 0.00 X 160960 0 45918 Madison Barnett Board Member 2.00 0.00 X 0 0 0 Benjamin Bright Board Member 2.00 0.00 X 0 0 0 Lani Canniff Board Member 2.00 0.00 X 0 0 0 Susan Courson-Smith Board Member 2.00 0.00 X 0 0 0 Kathryn Friel Board Member 2.00 0.00 X 0 0 0 Damian Hunt Board Member 2.00 0.00 X 0 0 0 Laura James Board Member 2.00 0.00 X 0 0 0 Jeffrey Langer Board Member 2.00 0.00 X 0 0 0 Stephen LaRosa Board Member 2.00 0.00 X 0 0 0 Jonathan Mieritz Board Member 2.00 0.00 X 0 0 0 Toni Mincic Board Member 2.00 0.00 X 0 0 0 John Paraskevas Board Member 2.00 0.00 X 0 0 0 Michael Raley Board Member 2.00 0.00 X 0 0 0 Patrick Shrake Board Member 2.00 0.00 X 0 0 0 Kyle Snedaker Board Member 2.00 0.00 X 0 0 0 Andy Solomon Board Member 2.00 0.00 X 0 0 0 Beth Sosidka Board Member 2.00 0.00 X 0 0 0 Archana Warner Board Member 2.00 0.00 X 0 0 0 Michael Carchia Immediate Past Chair 5.00 1.00 X X 0 0 0 Karen DiNuzzo-Wright SecretaryTreasurer 5.00 1.00 X X 0 0 0 Jamie Laiewski Vice Chair 5.00 1.00 X X 0 0 0 Mollie Miller Chair 5.00 1.00 X X 0 0 0 Arthur Parham Jr Past Chair 5.00 1.00 X X 0 0 0 Amy Thomas Laub Past Chair 5.00 1.00 X X 0 0 0 Robert Tuinstra Jr Past Chair 5.00 1.00 X X 0 0 0 2011246 0 334199 8 false true false Membership Dues 900099 3425432 3425432 Registration Fees 900099 1098665 1098665 Online Revenue 900099 905790 905790 Annual Conference 900099 566400 566400 5996287 69410 69410 16747 16747 16747 16747 0 Other Income 900099 90378 90378 90378 6172822 6086665 0 86157 919286 1792379 280507 308516 182817 41501 133062 12616 322408 137216 68543 295899 271472 707692 12180 50243 30892 Advocacy Efforts 87542 87542 Publication & Dues 37934 28529 9405 Commission & Fees 53995 53995 Miscellaneous 141775 141775 5888475 0 0 0 517188 181017 344699 300861 206223 183207 938199 606882 354791 331317 1074071 1240222 37000 37000 1845183 1663497 4379155 3937121 359049 148485 1504105 1403048 503983 253660 2150015 1962445 4517152 3767638 X -137997 169483 -137997 169483 4379155 3937121 284347 23133 0 X false true X true false false false true 3425432 30000 -2478050 -2448050 1712716 -4160766 309778 91012 218766 198902 161201 37701 429519 354669 74850 331317 Right of Use Asset 1663497 1663497 Lease Liability 1962445 1962445 X Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) 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 entitys 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 three tax years ending December 31, 2024, 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, 2024, the statute of limitations for the three preceding tax years remain open with the U.S. X X false false false Patrick Reynolds President 287426 54200 33818 24053 399497 Karl Frieden VP & General Counsel 280000 29760 29733 32112 371605 Charles Drury Jr VP & COO 240000 27900 25953 18255 312108 Douglas Lindholm Special Counsel 228000 27900 28190 284090 Fredrick Nicely Senior Tax Counsel 222700 27900 24953 30160 305713 Stephanie Do Senior Tax Counsel 195000 23250 21127 239377 Leonore Heavey Senior Tax Counsel 183000 23250 19927 226177 Aziza Farooki Senior Director Policy 135850 25110 15758 30160 206878 Members or stockholder classes and rights Part VI 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. Member election for additional members Part VI line 7a All directors are elected by the active voting members for a term of three years. Form 990 governing body review Part VI line 11 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. Conflict of interest policy compliance Part VI line 12c Board members are required to review and sign the conflict of interest policy annually. CEO executive director top management comp Part VI line 15a Prepared by officers/executive director with approval of the full board after review of comparability data. Other officer or key employee compensation Part VI line 15b Prepared by officers/executive director with approval of the full board after review of comparability data. Governing documents etc available to public Part VI line 19 The governing documents and conflicts of interest policy are placed on The Organizations web site. Audited financial statements are not publicly available. Not undergone required audits or steps for audit part XII line 3b 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 501C3 7 Council on State Taxation true false true false false false false false false false false false false false true true false false false false