2026-08-26T15:50:29-04:00 2025-12-31 520783935 SMITH ELLIOTT KEARNS & COMPANY LLC 19405 EMERALD SQUARE STE 1400 HAGERSTOWN MD 21742 990 2025-01-01 521881508 CONGRESSIONAL EDUCATION FOUNDATION C/O SHEPHERD UNIVERSITY FOUNDATION CONG 3048765391 PO BOX 5000 SHEPHERDSTOWN WV 25443 WALTER J STEWART CHAIRMAN 3048765391 2026-08-26 KELLY T SMITH CPA P02283604 3017335020 2026-08-26 2025 2025-03-06 01:10:19Z CO SHEPHERD COLLEGE FOUNDATION WALTER J STEWART PO BOX 5000 SHEPHERDSTOWN WV 25443 172347 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. 7 7 3 3 0 95970 169551 0 4226 2796 -6528 0 93668 172347 41000 0 0 59207 100815 0 0 100540 64575 200747 165390 -107079 6957 68408 92239 12420 9444 55988 82795 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 119509 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. 119509 true true false false false false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 13 0 true 3 true false false false false false false false false false false false false false false X 7 7 false false false false false false false true true false false false true true true true true true false false X PATRICK GRIFFIN 3048765391 PO BOX 5000 SHEPHERDSTOWN WV 25443 X WALTER J STEWART CHAIRMAN 2.00 X X 0 0 0 PATRICK GRIFFIN TREASURER 2.00 X X 0 0 0 ERIK FATEMI VICE CHAIR 2.00 X X 0 0 0 MARIANNE ALEXANDER MEMBER 2.00 X 0 0 0 ANNE BARTH MEMBER 2.00 X 0 0 0 MARY ANNE CLARKSON MEMBER 2.00 X 0 0 0 DIONNE DAVIES MEMBER 2.00 X 0 0 0 false false false 169551 169551 2782 2782 14 14 14 14 172347 2796 X 93696 74957 18739 7119 5695 1424 4500 4500 11580 2316 9264 42365 33036 9329 2944 2094 850 625 313 312 130 130 841 421 420 1094 547 547 MISCELLANEOUS EXPENSES 496 496 165390 119509 45881 0 64098 73458 1350 16682 1039 1019 41013 39933 1921 1080 68408 92239 12420 9444 12420 9444 X 36419 82795 19569 55988 82795 68408 92239 6957 19850 X false true X true false X 314791 90949 113109 95970 169551 784370 314791 90949 113109 95970 169551 784370 329365 455005 32 2956 8852 4226 2782 18848 1340 1340 804558 34070 0.56550 0.66720 X PART II, LINE 10 OTHER INCOME 1,340 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 41013 39933 1080 1080 X 172347 172347 172347 165390 165390 165390 SCHEDULE D, PAGE 3, PART X THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE FOUNDATION IS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS THEREFORE EXEMPT FROM FEDERAL INCOME TAX. INCOME WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. THE FOUNDATION HAD NO UNRELATED BSUINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024. THE FOUNDATION FOLLOWS GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANICAL STATEMENTS. THE FOUNDATION'S POLICY IS TO CHARGE PENALTIES AND INTEREST TO INCOME TAX EXPENSE AS INCURRED. THE FOUDNATION'S FEDERAL AND STATE INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY INTERNAL REVENUE SERVICE AND STATE TAX AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS AFTER THE RETURN ARE FILED. 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 33,036 9,329 0