Nonprofit · EIN 61-1250285
COUNCIL ON GOVERNMENTAL ETHICS LAWS INC
Also known as C O G E L
Tax-exempt · SACRAMENTO, CA 95825
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $456,321 | $486,854 | -$30,533 | $625,144 | $7,572 | $617,572 |
| December 31, 2023 | 990 | $337,077 | $337,915 | -$838 | $652,525 | $4,423 | $648,102 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $454,571
- Investment income
- $1,750
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $413,142
- Management and general (functional)
- $73,712
Balance sheet and other
- Total assets, start of year
- $652,525
- Total assets, end of year
- $625,144
- Total liabilities, end of year
- $7,572
- Net assets, end of year
- $617,572
- Net assets without donor restrictions
- $617,572
- Gross receipts
- $456,321
- Employees
- 0
- Year formed
- 1974
- State of legal domicile
- CA
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 December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL CHO | PRESIDENT Trustee or director, Officer | 4 | $0 |
| GALENA WEST | PRESIDENT EL Trustee or director, Officer | 4 | $0 |
| BRYAN MCHALE | TREASURER/SE Trustee or director, Officer | 4 | $0 |
| MICHAEL BODA | PAST PRESIDE Trustee or director, Officer | 4 | $0 |
| GREG ESSENSA | DIRECTOR Trustee or director | 2 | $0 |
| MIKE KELLY | DIRECTOR Trustee or director | 2 | $0 |
| ALEX KIPP | DIRECTOR Trustee or director | 2 | $0 |
| DOROTHY RICE | DIRECTOR Trustee or director | 2 | $0 |
| JEAN-FRANCOIS ROUTHIER | DIRECTOR Trustee or director | 2 | $0 |
| LISA THORNTON | DIRECTOR Trustee or director | 2 | $0 |
| MARK WASIELEWSKI | DIRECTOR Trustee or director | 2 | $0 |
| SUSAN WILLEKE | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL BODA | PRESIDENT Trustee or director, Officer | 4 | $0 |
| DANIEL CHO | PRESIDENT EL Trustee or director, Officer | 4 | $0 |
| JUSTIN GORDON | TREASURER/SE Trustee or director, Officer | 4 | $0 |
| ELIZABETH ZIEGLER | PAST PRESIDE Trustee or director, Officer | 4 | $0 |
| WESLEY BIZZELL | DIRECTOR Trustee or director | 2 | $0 |
| MIKE KELLY | DIRECTOR Trustee or director | 2 | $0 |
| ALEX KIPP | DIRECTOR Trustee or director | 2 | $0 |
| BRYAN MCHALE | DIRECTOR Trustee or director | 2 | $0 |
| JEAN-FRANCOIS ROUTHIER | DIRECTOR Trustee or director | 2 | $0 |
| GALENA WEST | DIRECTOR Trustee or director | 2 | $0 |
| SUSAN WILLEKE | DIRECTOR Trustee or director | 2 | $0 |
| LAURIE WONG-NOWINSKI | DIRECTOR Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 2443 FAIR OAKS BLVD 1177, SACRAMENTO, CA 95825-7684
- Principal officer (990 for 2024)
- DANIEL CHO, 2443 FAIR OAKS BLVD 1177, SACRAMENTO, CA 95825
- Signed the 990
- DANIEL CHO, PRESIDENT
- Phone
- (844) 526-6727
- Website
- WWW.COGEL.ORG
- Return prepared by
- CPA CORPORATION
California records
California keeps its own records of charities and corporations. Search them by EIN 61-1250285 or by the name COUNCIL ON GOVERNMENTAL ETHICS LAWS INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
THE PRIMARY PURPOSE OF THE COUNCIL SHALL BE TO FACILITATE AND PROMOTE THE EXCHANGE AND DISSEMINATION OF INFORMATION ON GOVERMENTAL ETHICS
Program accomplishments
- ANNUAL CONFERENCE AND RELATED COMMITTEE MEETINGS TO INFORM MEMBERS AND THE GENERAL PUBLIC ABOUT THE DEVELOPMENTS IN STATE,FEDERAL AND INTERNATIONAL ETHICS LAWS AND LEGISLATIONExpenses $413,142 · revenue $454,571
- MAINTENANCE OF A WEB SITE TO KEEP MEMBERS AND THE PUBLICS AWARE OF LEGISLATIVE DEVELOPMENTS IN ETHICS LAWS AND RELATED AREAS.
- PRODUCTION AND DISTRIBUTION OF VARIOUS PUBLIC INFORMATION PUBLICATIONS AND PERIODICALS (PRIMARILY THROUGH ELECTRONIC MEDIA) DESIGNED TO EDUCATE THE PUBLIC AND MEDIA IN THE LEGISLATIVE PROCESS AND ETHICS IN THE LAW
- EXPENSE
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 61-1250285
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1994
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W20)
- Assets (IRS master file)
- $625,144
- Income (IRS master file)
- $456,321
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $456,321 | $486,854 | $625,144 | XML |
| 990 | December 2023 | $337,077 | $337,915 | $652,525 | XML |
| 990 | December 2022 | $347,289 | $325,527 | $641,550 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
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 61-1250285).
Questions about COUNCIL ON GOVERNMENTAL ETHICS LAWS INC
- What is the EIN of COUNCIL ON GOVERNMENTAL ETHICS LAWS INC?
- The employer identification number (EIN) of COUNCIL ON GOVERNMENTAL ETHICS LAWS INC is 61-1250285.
- Is COUNCIL ON GOVERNMENTAL ETHICS LAWS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to COUNCIL ON GOVERNMENTAL ETHICS LAWS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COUNCIL ON GOVERNMENTAL ETHICS LAWS INC 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 COUNCIL ON GOVERNMENTAL ETHICS LAWS INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COUNCIL ON GOVERNMENTAL ETHICS LAWS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of COUNCIL ON GOVERNMENTAL ETHICS LAWS INC?
- The 990 for the year ended December 31, 2024 names DANIEL CHO.
- Who are the officers and directors of COUNCIL ON GOVERNMENTAL ETHICS LAWS INC?
- The 990 for the year ended December 31, 2024 lists 12 people; 0 received compensation from the organization.
- How much revenue does COUNCIL ON GOVERNMENTAL ETHICS LAWS INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $456,321, expenses of $486,854 and total assets of $625,144 at year end.
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