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Nonprofit · EIN 23-2539807

ASSOCIATION OF LOCAL GOVERNMENT AUDITORS

Tax-exempt · LEXINGTON, KY 40503

Financials

$897K$950K2022$975K$915K2023$1.1M$992K2024
Revenue Expenses · by fiscal year end
Financials of ASSOCIATION OF LOCAL GOVERNMENT AUDITORS by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
March 31, 2025990$1,101,786$991,908$109,878$1,390,926$636,155$754,771
March 31, 2024990$975,045$915,378$59,667$1,187,826$542,933$644,893
March 31, 2023990$897,366$949,620-$52,254$1,155,673$570,449$585,224
Financial details: 990 for the year ended March 31, 2025

Revenue

Contributions, gifts and grants
$181,311
Membership dues
$181,311
Program service revenue
$882,700
Investment income
$23,929
Other revenue
$13,846

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Travel
$53,323
Program services (functional)
$857,068
Management and general (functional)
$134,840

Balance sheet and other

Total assets, start of year
$1,187,826
Total assets, end of year
$1,390,926
Total liabilities, end of year
$636,155
Net assets, end of year
$754,771
Net assets without donor restrictions
$754,771
Gross receipts
$1,101,786
Employees
0
Year formed
1989
State of legal domicile
MT

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended March 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
JENNIFER FOLLIARDMember
Trustee or director
2$0
COURTNEY SMITHMember
Trustee or director
2$0
SONAL PATELMember
Trustee or director
2$0
KELSEY THOMPSONMember
Trustee or director
2$0
KATHIE HARRISONActing President
Officer
4$0
REBECCA TAKAHASHIImm Past President
Officer
2$0
DEBORAH JENKINSTreasurer
Officer
4$0
MADISON RORSCHACHSecretary
Officer
4$0
ANUPREET SIDHUDEI Officer
Officer
2$0
LORI RICEStrategic Plan Officer
Officer
2$0
ROSS VISSCHERPresident
Officer
4$0
990 for the year ended March 31, 2024: 11 people
NameTitleHours / weekCompensation
JUSTIN ANDERSONImmediate Past Preside
Officer
2$0
KATHIE HARRISONSecretary
Officer
4$0
REBECCA TAKAHASHIPresident
Officer
4$0
ROSS VISSCHERPresident Elect
Officer
4$0
STEPHANIE JACKSONStrategic Plan Officer
Officer
2$0
DEBORAH JENKINSTreasurer
Officer
4$0
JENNIFER FOLLIARDMember
Trustee or director
2$0
COURTNEY SMITHMember
Trustee or director
2$0
MADISON RORSCHACHMember
Trustee or director
2$0
ANUPREET SIDHUDEI Officer
Officer
4$0
SONAL PATELMember
Trustee or director
2$0
990 for the year ended March 31, 2023: 10 people
NameTitleHours / weekCompensation
JUSTIN ANDERSONPresident
Officer
4$0
KATHIE HARRISONSecretary
Officer
4$0
REBECCA TAKAHASHIPresidentElect
Officer
4$0
ROSS VISSCHERTreasurer
Officer
4$0
LEON PATTMANDEI Officer
Officer
2$0
STEPHANIE JACKSONStrategic Plan Officer
Officer
2$0
DEBORAH JENKINSMember
Trustee or director
2$0
JENNIFER FOLLIARDMember
Trustee or director
2$0
COURTNEY SMITHMember
Trustee or director
2$0
MADISON RORSCHACHMember
Trustee or director
2$0

Address and contacts

Address (IRS master file)
449 LEWIS HARGETT CIR STE 290, LEXINGTON, KY 40503-3669
In care of
% DEBORAH JENKINS
Principal officer (990 for 2024)
Deborah Jenkins, 1001 College Street, Bowling Green, KY 42101
Signed the 990
DEBORAH JENKINS, Treasurer
Phone
(859) 276-0686

Mission

ALGA empowers our local government auditing community through excellence in advocacy, education, communication and collaboration to protect and enhance the public good.

990 for the year ended March 31, 2025

Program accomplishments

  • Annual Conference - ALGA holds a conference each year (in-person and virtually) that allows attendees to obtain CPE credits, share ideas, and discuss emerging issues in local government auditing.
    Expenses $523,672 · revenue $593,117
  • Peer Review Program - ALGA coordinates peer review services for many member organizations.
    Expenses $240,704 · revenue $181,532
  • Communications - ALGA maintains a website for its members that assists members in maximizing their ALGA benefits such as training, job postings, publications, and peer review opportunities.
    Expenses $36,916
  • Regional Trainings - ALGA holds regional trainings at various locations throughout the year to allow attendees to earn CPE & discuss emerging issue
    Expenses $28,528 · revenue $63,711
  • Winter Conference - This conference allows attendees to obtain CPE, share ideas, and discuss emerging issues in local government auditing.
    Expenses $14,937 · revenue $24,705
  • Webinars - ALGA hold webinars on various topics which give members the opportunity to earn CPE and discuss emerging issues.
    Expenses $12,311 · revenue $19,635

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in March, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025March 31, 2026August 17, 2026Not on file
2024March 31, 2025August 15, 2025990 on file
2023March 31, 2024August 15, 2024990 on file

IRS record

EIN
23-2539807
Tax-exempt status
501(c)(6): Business league or chamber of commerce
Donations deductible
No
Exempt since
1995
Accounting year ends
March
Files
Form 990 or 990-EZ
Assets (IRS master file)
$1,390,926
Income (IRS master file)
$1,101,786

Filing history

FormYear endedRevenueExpensesAssetsReturn
990March 2025$1,101,786$991,908$1,390,926XML
990March 2024$975,045$915,378$1,187,826XML
990March 2023$897,366$949,620$1,155,673XML
990March 2022$583,885$404,493$1,051,230IRS
990March 2021$270,078$162,659$741,091IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-2539807).

Questions about ASSOCIATION OF LOCAL GOVERNMENT AUDITORS

What is the EIN of ASSOCIATION OF LOCAL GOVERNMENT AUDITORS?
The employer identification number (EIN) of ASSOCIATION OF LOCAL GOVERNMENT AUDITORS is 23-2539807.
Is ASSOCIATION OF LOCAL GOVERNMENT AUDITORS tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1995.
Are donations to ASSOCIATION OF LOCAL GOVERNMENT AUDITORS tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does ASSOCIATION OF LOCAL GOVERNMENT AUDITORS file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of ASSOCIATION OF LOCAL GOVERNMENT AUDITORS due?
The return for tax year 2025 (the year ending March 31, 2026) is due August 17, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did ASSOCIATION OF LOCAL GOVERNMENT AUDITORS last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended March 2025.
Who is the principal officer of ASSOCIATION OF LOCAL GOVERNMENT AUDITORS?
The 990 for the year ended March 31, 2025 names Deborah Jenkins.
Who are the officers and directors of ASSOCIATION OF LOCAL GOVERNMENT AUDITORS?
The 990 for the year ended March 31, 2025 lists 11 people; 0 received compensation from the organization.
How much revenue does ASSOCIATION OF LOCAL GOVERNMENT AUDITORS have?
On its 990 for the year ended March 31, 2025 it reported revenue of $1,101,786, expenses of $991,908 and total assets of $1,390,926 at year end.

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