Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 35,193,708 | 41,002,284 | 47,734,287 | 53,594,005 | 52,611,773 | 230,136,057 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 35,193,708 | 41,002,284 | 47,734,287 | 53,594,005 | 52,611,773 | 230,136,057 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | 230,136,057 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 35,193,708 | 41,002,284 | 47,734,287 | 53,594,005 | 52,611,773 | 230,136,057 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 483,272 | 685,079 | 845,971 | 1,358,974 | 1,337,474 | 4,710,770 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 91,226 | 93,812 | 59,745 | 291,178 | 428,908 | 964,869 |
| 11 | Total support. Add lines 7 through 10 | 235,811,696 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | OTHER INCOME - 2020 AMOUNT: $ 91,226. 2021 AMOUNT: $ 93,812. 2022 AMOUNT: $ 59,745. 2023 AMOUNT: $ 291,178. 2024 AMOUNT: $ 428,908. |
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| Return Reference | Explanation |
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| FORM 990, PART VI, SECTION A, LINE 6 | ELIGIBLE MEMBERS OF THE COG INCLUDE THE FOLLOWING: 1. COUNTIES LOCATED GEOGRAPHICALLY WITHIN THE AREA DEFINED AS THE WASHINGTON METROPOLITAN STATISTICAL AREA IN THE LATEST DECENNIAL CENSUS CONDUCTED BY THE UNITED STATES CENSUS BUREAU, AND SHARING A COMMON BORDER WITH ONE OR MORE OTHER SUCH COUNTIES SHALL BE ELIGIBLE FOR GENERAL MEMBERSHIP. 2. THOSE LOCAL GOVERNMENTS PARTICIPATING AS MEMBERS IN THE COUNCIL OF GOVERNMENTS ON JULY 1, 1986, VIRGINIA INDEPENDENT CITIES PARTICIPATING AS MEMBERS IN THE COUNCIL OF GOVERNMENTS ON MARCH 1, 2004, AND SUCH OTHER CITES AND TOWNS THAT HAVE A POPULATION OF 25,000 OR MORE ACCORDING TO THE LATEST POPULATION ESTIMATES COMPILED BY THE STAFF OF THE COUNCIL OF GOVERNMENTS, AS NOW OR MAY HEREAFTER EXIST WITHIN A COUNTY WHICH PARTICIPATES IN THE COUNCIL OF GOVERNMENTS, SHALL BE ELIGIBLE FOR MEMBERSHIP IN THE COUNCIL OF GOVERNMENTS. 3. THE MEMBERS OF THE GENERAL ASSEMBLIES OF MARYLAND AND VIRGINIA AND THE CONGRESS OF THE UNITED STATES WHO REPRESENT PORTIONS OF THE GEOGRAPHICAL AREA OF THE WASHINGTON METROPOLITAN STATISTICAL AREA SHALL BE ELIGIBLE FOR GENERAL MEMBERSHIP. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE GENERAL MEMBERSHIP SHALL HAVE THE RIGHT, IN ACCORDANCE WITH THE COUNCIL OF GOVERNMENT'S ARTICLES OF INCORPORATION, THESE BY-LAWS, AND APPLICABLE RULES AND PROCEDURES, TO VOTE FOR THE ELECTION OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE GENERAL MEMBERSHIP SHALL HAVE THE RIGHT, IN ACCORDANCE WITH THE COUNCIL OF GOVERNMENT'S ARTICLES OF INCORPORATION, THE BY-LAWS, AND APPLICABLE RULES AND PROCEDURES, TO VOTE ON ANY TYPE OF FUNDAMENTAL TRANSACTION; TO PARTICIPATE ON POLICY COMMITTEES AND VOTE ON MATTERS CONSIDERED OR TRANSACTED BY THOSE COMMITTEES; AND TO RECEIVE SERVICES OFFERED BY THE COUNCIL OF GOVERNMENTS. THE BY-LAWS MAY BE ALTERED, AMENDED OR ADDED TO AT ANNUAL MEETINGS OF THE GENERAL MEMBERSHIP WITH APPROVAL OF THE VOTING MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED AFTER THE AUDIT IS COMPLETED AND DISTRIBUTED TO THE AUDIT COMMITTEE MEMBERS AND EXECUTIVE MANAGEMENT FOR REVIEW. AFTER REVIEW BY THE AUDIT COMMITTEE MEMBERS, THE FORM 990 IS DELIVERED ELECTRONICALLY TO EACH MEMBER OF THE BOARD OF DIRECTORS. REVISIONS ARE COMMUNICATED TO THE CFO BEFORE THE FORM 990 IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | COG DOES NOT REQUIRE THAT THE OFFICERS, BOARD MEMBERS AND KEY EMPLOYEES DISCLOSE THEIR CONFLICTS OF INTEREST AND THOSE OF THEIR FAMILY MEMBERS ON AN ANNUAL BASIS. THE PROCESS OF MAKING THE OFFICERS, BOARD MEMBERS AND EMPLOYEES AWARE OF REQUIREMENTS FOR DISCLOSURE IS PERFORMED WHEN THE INDIVIDUAL INITIALLY JOINS COG OR ITS BOARD THROUGH THE DISTRIBUTION AND REVIEW OF THE ORGANIZATION'S BY-LAWS, POLICIES AND PROCEDURES. THESE GUIDELINES REQUIRE THE INDIVIDUAL TO REPORT MATTERS OF CONFLICT BEFORE OR AS THEY OCCUR. ALL EMPLOYEES ARE COVERED UNDER THE POLICY. POSSIBLE CONFLICTS AT ALL LEVELS OF STAFF ARE REVIEWED BY HUMAN RESOURCES, AND AS NECESSARY BY THE GENERAL COUNSEL AND EXECUTIVE DIRECTOR. COG'S CONFLICT OF INTEREST CONCERNS INCLUDES OUTSIDE EMPLOYMENT WHICH CONFLICTS WITH COG WORK, PARTICIPATION IN POLITICAL ACTIVITIES, RECEIPTS OF GIFTS OR GRATUITIES, AND SPECIAL RESTRICTIONS FOR EMPLOYEES WHO WORK WITH ELECTED OFFICIALS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION FOR PERSONS UNDER THESE POSITIONS WAS ESTABLISHED THROUGH A BENCHMARK SALARY SURVEY CONDUCTED BY THE OFFICE OF HUMAN RESOURCES MANAGEMENT AND THE MANAGEMENT ADVISORY GROUP. THE COMPARABILITY DATA INCLUDE COG-MEMBER JURISDICTIONS, NONPROFIT ORGANIZATIONS OF SIMILAR SIZE AND REGIONAL COUNCILS. PART VI, SECTION B, LINE 15A: COG OPERATES LIKE A GOVERNMENT ENTITY WHERE THE COMPENSATION OF ITS EMPLOYEES IS DETERMINED BY A MARKET STUDY IN COMBINATION WITH OUR MEMBER JURISDICTIONS COMPENSATION STRUCTURE TO DETERMINE COG'S PAY RATES, COMPENSATION, AND BENEFITS. IN ADDITION TO AN ESTABLISHED PAY RANGE BASED ON COG'S ANNUAL COMPENSATION STUDY, THE EXECUTIVE DIRECTOR'S SALARY WAS DISCUSSED BY THE EMPLOYEE BENEFITS AND REVIEW COMMITTEE. PART VI, SECTION B, LINE 15B: SALARY RANGES FOR ALL POSITIONS INCLUDING KEY EMPLOYEES AND OFFICERS POSITIONS ARE ESTABLISHED BASED ON YEARLY COMPENSATION SURVEY CONDUCTED INDEPENDENTLY BY THE MANAGEMENT ADVISORY GROUP. FINAL RECOMMENDATIONS ARE MADE BY THE OFFICE OF HUMAN RESOURCES MANAGEMENT FOR APPROVAL BY THE CFO AND THE EXECUTIVE DIRECTOR. SALARY RANGES ARE APPROVED BEFORE JULY 1 EACH YEAR. IN ADDITION, KEY EMPLOYEE AND OFFICER POSITIONS ARE ELIGIBLE FOR ADDITIONAL COMPENSATION THROUGH PERFORMANCE EVALUATIONS CONDUCTED IN JULY OF EACH YEAR. BASED ON PERFORMANCE THESE POSITIONS ARE ELIGIBLE TO RECEIVE MERIT RAISES. THIS PERFORMANCE EVALUATION FOR THESE POSITIONS INVOLVES APPROVAL BY THE HR DIRECTOR AND THE EXECUTIVE DIRECTOR. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE METROPOLITAN WASHINGTON COUNCIL OF GOVERNMENTS, INC. MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | CONSULTING FEES: PROGRAM SERVICE EXPENSES 14,511,970. MANAGEMENT AND GENERAL EXPENSES 245,812. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,757,782. |
| FORM 990, PART XI, LINE 9: | CHANGE IN COMPENSATED ABSENCES -92,322. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. |
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