Fm. 990 Department ofthe Treasury Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the internal Revenue Code (except private foundations) 1 3 Do not enter Social Security numbers on this form as it may be made public. OMB No. 1545?004? Open to Public Internal Revenue Service Dr Information about Form 990 and its instructions is at in {m A For the 2013 calendar year, or tax year beginning and ending 8 Egg?gaigm: Name of organization Employer identification number stats? BETTER GOVERNMENT ASSOCIATION, INC . $333.2 Doing Business Number and street (or P.0. box if mail is not delivered to street address) Roomisuite Telephone number Citrate?- 223 W. JACKSON BLVD. 900 312?427-?8330 City or town, state or province. country, and ZIP or foreign postal code Gross receipts ?g?nfa? CHICAGO IL 6 0 6 0 6 H(a) Is this a group return pendm Name and address of principal SHAW for SUbOrdinateS? -- EYES No HUD) Are all subordinates Yes El N0 Tax-exempt status: LKJ 501(c)(3) Li 501(c)( )4 (insert no.) i_i 4947(a)(1) 0r i_i 52? If attach a list. (see instructions) Website: I - BETTERGOV ORG H(o] Group exemption number Form or organization; Corporation Trust i_l Association i_l Otherb Part Summary I Year of formation: 1 9 2 3] State of legal domicile: IL a, 1 Briefly describe the organization's mission or most significant activities: PROMOTES INTEGRITY TRANSPARENCY AND ACCOUNTABILITY IN GOVERNMENT . SEE PART FOR MORE INFORMATION . 2 Check this box I_i if the organization discontinued its operations or disposed of more than 25% of its net assets. 3 3 Number of voting members of the governing body (Part VI. line 1a) .. a 3 8 4 Number of independent voting members of the governing body (Part VI, line 1b) 4 3 8 3 5 Total number of individuals employed in calendar year 2018 (Part V, line 2a) 5 6 6 Total number of volunteers (estimate it necessaryTotal unrelated business revenue from Part column (0), line 12 Ya 0 . Net unrelated business taxable income from Form 990T, line 34 .. 7b 0 - Prior Year Current Year a: 8 Contributions and grants (Part line inProgram service revenue (Part WI. line 29Investment income (Part Vill, column (A), lines Other revenue (Part Vll ,column (A), lines 5, 6d.80. 90.100. andlie) -l71 297. ~205 O32 . 12 Total revenue - add lines 8 through 11 (must equal Part column (A), line 12Grants and similar amounts paid (Part IX, column (A), lines 1-3) 0 . 0 . 14 Benefits paid to or for members (Part IX, column (A), line Salaries, other compensation. employee benefits (Part IX, column (A). lines 5-1016a Professional fundraising fees (Part IX, column (A), line 11e) 0 . 0 . g- Total fundraising expenses (Part IX, column (D), line 25Other expenses (Part lX, column (A), lines lie-11d, 11f?24eTotal expenses. Add lines 1317 (must equal Part IX, column (A), line 25Revenue less expenses. Subtract line 18 from line Beginning of Current Year End of Year 20 Totalassetsreartxninete) .. 1.748.710. 2.491.902. 21 Total rabirities (Part x, line 26Net assets or fund balances. Subtract line 21 from line Part II Signature Block Under penalties of perjury, I declare that have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. Sign Signature of officer Date Here ANDREW SHAW Type or name and title Printi'Type preparers name Preparer?s signature Date: 2014.09.1C Date check Paid DIRK AHLBECK mm. 0 9/10/Preparer Firm's name INC . FirmUSE Gilly Firm's address 6 6 5 ELK BOULEVARD DES PLAINES IL 60016-4776 Phone no.847~824~40 00 May the lFiS discuss this return with the preparer shown above? (see instructions) .. lil Yes LJ No 332001 10-29-13 LHA For Paperwork Reduction Act Notice, see the separate instructions. Form 990 (2013) Form 990 (2013) BETTER GOVERNMENT ASSOCIATION, INC . 36?0802950 page2 I Part [Statement of Program Service Accomplishments Check if Schedule 0 contains a response or note to any line in this Part .. 1 Briefly describe the organization's mission: TO PROMOTE INTEGRITY, TRANSPARENCY AND ACCOUNTABILITY IN GOVERNMENT BY EXPOSING WASTE, FRAUD AND CORRUPTION, PROMOTING EFFECTIVE PUBLIC POLICY AND ENAGING THE COMMUNITY. 2 Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-52? : Yes No If "Yes." describe these new services on Schedule 0. 3 Did the organization cease conducting, or make significant changes in how it conducts, any program services? : Yes No If "Yes." describe these changes on Schedule 0. 4 Describe the organization?s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses. and revenue, if any. for each program service reported. 4a (Code: (Expenses 1 9 9 7 8 - including grants of$ (Revenue$ INVESTIGATIVE UNIT - THE INVESTIGATIVE UNIT LOOKS INTO ALLEGATIONS OF WASTE, FRAUD AND CORRUPTION IN CITY, COUNTY, SUBURBAN AND STATE GOVERNMENT. THE RESULTS OF THESE IN-DEPTH INVESTIGATIONS ARE MADE PUBLIC THROUGH PARTNERSHIPS WITH LOCAL MEDIA. INVESTIGATIONS INCLUDE ANALYSIS OF GOVERNMENT BUDGETS, CONTRACTS AND PAYROLLS, MONITORING OF EFFICIENT ALLOCATION OF GOVERNMENT RESOURCES AND REVIEW OF OPEN, HONEST AND FAIR LEGISLATIVE PROCESSES. THE BGA FILED NEARLY 82 INVESTIGATIONS IN 2013. IN A SIGNIFICANT STEP FOR THE ORGANIZATION, LAST YEAR MARKED THE INITIATION OF THE RESCUING ILLINOIS PROJECT, AN ONGOING SERIES OF IN-DEPTH REPORTS ABOUT IMPROVING AND REFORMING STATE GOVERNMENT AND FOCUSING ON THE SYSTEMIC PROBLEMS SUCH AS FAILING PUBLIC PENSIONS SYSTEMS, WRONGFUL CONVICTIONS, AND THE HIGH 4b (Code: (Expenses including grants of$ (Revenues; CITIZEN EDUCATION COMMUNICATION PROGRAMS (CIVIC THROUGH THE WEBSITE AND ITS COMPREHENSIVE DIGITAL STRATEGY, THE BGA PRESENTS ITS JOURNALISTIC INVESTIGATIONS, EDUCATES THE PUBLIC ON IMPORTANT GOVERNMENT ISSUES AND TRAINS CITIZENS ON TECHNIQUES FOR MONITORING GOVERNMENT ACTIVITIES. THE WEBSITE ALSO INCLUDES THE ACTION CENTER WHICH EMPOWERS CITIZENS TO STAY UP TO DATE ON POLICY PRIORITIES AND CONNECT DIRECTLY WITH LAWMAKERS TO ACHIEVE POLICY CAMPAIGNS. 40 (Code: (Expenses 2 4 7 3 2 4 including grants of (Revenue POLICY ADVOCACY THE POLICY UNIT CONTINUES TO MAKE GREAT STRIDES IN SHAPING THE DISCUSSION, BOTH IN CHICAGO AND IN SPRINGFIELD, ABOUT WAYS TO IMPROVE OUR GOVERNMENT. THE POLICY TEAM WAS AT THE FOREFRONT OF KEY ISSUES, RELAYING THEM TO BGA FOLLOWERS ON THE THINK TANK BLOG AND IN THE MEDIA. THE POLICY UNIT FOCUSES ON STREAMLINING GOVERNMENT, KEEPING THE FREEDOM OF INFORMATION ACT FROM BEING DIMINISHED, WRONGFUL CONVICTION REFORM, PUBLIC PENSION REFORM AND GREATER FINANCIAL ACCOUNTABILITY RELATED TO THE PROCUREMENT PROCESS. 4d Other program services (Describe in Schedule 0.) (Expenses 5 5 0 0 5 0 including grants of (Revenue 4e Total program service expenses Form 990 (2013) Em? SEE SCHEDULE 0 FOR 10v29?13 2 07040910 144064 BGA 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA Form 990 (2013i BETTER GOVERNMENT ASSOCIATION INC . Page 3 Part IV I Checklist of Required Schedules Yes No 1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation}? ll "Veer complete Schedule A 1 2 Is the organization required to complete Schedule 5, Schedule of ContributorS? 2 3 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public of?ce? ll "Yes, complete Schedule 0, Pad a 4 Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? ll "Yes. complete Schedule Cl Pelt ll .. 4 5 Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(5) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? if "Yes, complete Schedule C, Part 5 6 Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? lf "Yes, complete Schedule D, Partl 6 7 Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? ll "Yes," complete Schedule D, Part ll 7 8 Did the organization maintain collections of works of art, historical treasures, or other similar assets? lf "Yes," complete Schedule 0, Perl .. 8 9 Did the organization report an amount in Part X. line 21, for escrow or custodial account liability; serve as a custodian for amounts not listed in Part or provide credit counseling, debt management, credit repair, or debt negotiation services? ll "res, complete Schedule 0. Pad lv 9 10 Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? ll? complete Schedule 01PM .. 10 11 If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts Vi, VII, IX, or as applicable. a Did the organization report an amount for land, buildings, and equipment in Part X, line 10? if "Yes," complete Schedule D, Pad Vi 11a Did the organization report an amount for investments - other securities in Part X, line 12 that is 5% or more of its total assets reported in Part x, line 16? ll "Yes, complete Schedule 0, Perl ., 11b 0 Did the organization report an amount for investments - program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? if ?Yes, complete Schedule D, Part .. 116 cl Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part x, line 16? ll "Yes, complete Schedule 0. Pad lX 11d Did the organization report an amount for other liabilities in Part X, line 25? ll complete Schedule D, Part 11e Did the organization?s separate or consolidated financial statements for the tax year include a footnote that addresses the organization?s liability for uncertain tax positions under FIN 48 (ASC if "Yes, complete Schedule D, Part 11 12a Did the organization obtain separate, independent audited financial statements for the tax year? ll "Yes," complete Schedule 0. Pads Xl and .. 12a Was the organization included in consolidated, independent audited ?nancial statements for the tax year? if ?Yes, and if the organization answered "No to line 12a, then completing Schedule D, Parts Xl and is optional 12b 13 Is the organization a school described in section ll ?Yes,? complete Schedule 13 143 Did the organization maintain an of?ce, employees, or agents outside of the United States? 14a Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? it ?Yes, complete Schedule F. Parts and .. 14b 15 Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? ll "Yes. complete Schedule 5 Parts and .. 15 16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to orfor foreign individuals? if "Yes, complete Schedule F, Polls and 16 17 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A). lines 6 and lie? ll "res, complete Schedule or Perl 17 18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part lines 10 and 8a? ll "Yes. complete Schedule G, Perl ll .. 18 19 Did the organization report more than $15,000 of gross income from gaming activities on Part line 9a? lf "Yes," complere Schedule G) Pad .. 19 20a Did the organization operate one or more hospital facilities? lf "Yes." complete Schedule 20a if "Yes" to line 20a. did the organization attach a copy of its audited financial statements to this return? 2013 Form 990 (2013) 332003 10-29-13 3 07040910 144064 BGA 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA Form 990 (2013) BETTER GOVERNMENT ASSOCIATION, INC . 36?08 02950 Paqe4 I Part IV Checklist of Required Schedules (continued) Yes No 21 Did the organization report more than $5,000 of grants or other assistance to any domestic organization or government on Part IX, column (A), line i? lf "Yes, complete Schedule l, Parts land ll 21 22 Did the organization report more than $5,000 of grants or other assistance to individuals in the United States on Part IX, column (A). line 2? ll "Yes, complete Schedule l, Perle lend .. 22 23 Did the organization answer ?Yes? to Part Vll, Section A, line 3, 4, or 5 ab0ut compensation of the organization?s current and former officers, directors, trustees, key employees, and highest compensated employees? lf "Yes, complete Schedule .. 23 24a Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? ll Yes, answer lines 24b through 24d and complete Schedule 24a Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? 24b Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? .. 240 cl Did the organization act as an "on behalf of? issuer for bonds outstanding at any time during the year? 24d 25a Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? ll ?Yes, complete Schedule l, Pad .. 25a Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or ll Yes, complete Schedule L. Perri .. 25o 26 Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? if so, complete Schedule L. Part ll .. 26 27 Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? ll? "Vest complete Schedule Lt Perl ill .. 27 28 Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part lV instructions for applicable filing thresholds, conditions, and exceptions): a A current or former officer, director, trustee, or key employee? if complete SCheO?Ule L, Part lV 28a A family member of a current or former officer, director, trustee. or key employee? ll "Yes, complete Schedule L, Part lV 28b 0 An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? lf "Yes, complete Schedule L, Part ll/ 280 29 Did the organization receive more than $25,000 in non-cash contributions? it "Yes, complete Schedule 29 30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? ll "res, complete Schedule .. so 31 Did the organization liquidate, terminate, or dissolve and cease operations? ll "res, complete Schedule Ni Pelt .. 31 32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?lf "Yes," complete Schedule N, Part ll .. 32 33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections and 301.7701-3? ll "Ves, complete Schedule Fit Peril .. 33 34 Was the organization related to any tax-exempt or taxable entity? it "Yes," complete Schedule H, Part ll, or iv, and Port v, the .. 34 35a Did the organization have a controlled entity within the meaning of section 512(c)(13)? 35a If "Yes" to line 358, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning 01? section 512(b)(13)? ll? complete Schedule Fl, Pell 14 line 2 .. 35b 36 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? it "Yes. complete Schedule Ft Port to line 2 .. 36 37 Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? lf Yes, complete Schedule Fl, Part Vl 37 38 Did the organization complete Schedule 0 and provide explanations in Schedule 0 for Part Vl, lines 11b and 19? Note. All Form 990 ?lers are required to complete Schedule 0 .. as Form 990 (2013) 332004 10-29-13 4 07040910 144064 BGA 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA Form 990 (2013) BETTER GOVERNMENT ASSOCIATION INC . Page 5 Part Statements Regarding Other IRS Filings and Tax Compliance Check if Schedule 0 contains a response or note to any line In this Part Cl Yes No 1a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable 1a 1 7 Enter the number of Forms W-2G included in line 1a. Enter .0- if not applicable 1b 0 Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming {gambling} winnings to prize winners? .. 10 2a Enter the number of employees reported on Form Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return 2a 1 5 If at least one is reported on line 2a, did the organization file all required federal employment tax returns? 2b Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-?le (see instructions) 3a Did the organization have unrelated business gross income of $1 ,000 or more during the year? 3a it "Yes," has it filed a Form 990T for this year? if "No, to line 3b, provide an explanation in Schedule 0 3b 43 At any time during the calendar year. did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? 4a If "Yes," enter the name of the foreign country: See instructions for filing requirements for Form TD sac-22.1, Report of Foreign Bank and Financial Accounts. 5a Was the organization a party to a prohibited tax sheltertransaction at any time during the tax year? 5a Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? 5b If "Yes" to line 53 or 5h. old the organization file Form .. 50 6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? 6a If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? .. 6b 7 Organizations that may receive deductible contributions under section 170(0). 3 Did the organization receive a payment in excess of made partly as a contribution and partly for goods and services provided to the payor? 7a it "Yes," did the organization notify the donor of the value of the goods or services provided? 7b Did the organization sell, exchange. or otherwise dispose of tangible personal property for which it was required to file Form 8282? .. 70 it "Yes," indicate the number of Forms 8282 flied during the year 7d I Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? 7e Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? 7f If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as 79 If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-0? 7h 8 8 9 Sponsoring organizations maintaining donor advised funds. a Did the organization make any taxable distributions under section 4966? 9a Did the organization make a distribution to a donor, donor advisor, or related person? 9b 10 Section organizations. Enter: a Initiation fees and capital contributions included on Part line 12 10a Gross receipts, included on Form 990, Part line 12, for public use of club facilities 10b 11 Section 501(c)(12} organizations. Enter: 3 Gross income from members or shareholders 11a Gross income from other sources (Do not not amounts due or paid to other sources against amounts due or received from them-) .. 11b 12a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? 12a to It "Yes," enter the amount of tax-exempt interest received or accrued during the year .. [12b I 13 Section 501(c)(29) qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health plans in more than one state? 13a Note. See the instructions for additional information the organization must report on Schedule 0. Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans .. 13b 0 Enter the amount of reserves on hand .. 130 14a Did the organization receive any payments for indoor tanning services during the tax year? 14a If "Yes," has it filed a Form 720 to report these payments? if "No. provide an exportation in Schedule 0 14b Form 990 (2013) 332005 10-29-13 07040910 144064 BGA 5 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA Form 990 (2013) BETTER GOVERNMENT ASSOCIATION INC . page 6 I Part VI I Governance, Management, and Disclosure For each "Yes" response to iines 2 through 7b beiow, and fora "No" response to tine 8a, SD, or too beiow, describe the circumstances, processes, or changes in Schedule 0. See instructions. Check if Schedule 0 contains a response or note to any line in this Part Vt Section A. Governing Body and Management Yes No To Enter the number of voting members of the governing body at the end of the tax year 1a 3 8 if there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule 0- Enter the number of voting members included in line 1a, above, who are independent 1b 3 8 2 Did any officer, director. trustee, or key employee have a family relationship or a business reiationship with any other officer. director. trustee. or key employee? .. 2 3 Did the organization delegate control over management duties customarin performed by or under the direct supervision of officers, directors, or trustees, or key employees to a management company or other person? 3 4 Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? 4 5 Did the organization become aware during the year of a significant diversion of the organization's assets? 5 6 Did the organization have members or stockholders? .. 6 7a Did the organization have members, stockholders. or other persons who had the power to elect or appoint one or more members or the governing body? ., to Are any governance decisions of the organization reserved to (or subiect to approval by) members, stockholders, or persons other than the governing body? .. is 3 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: a The governing body? Ba Each committee with authority to act on oehaii or the governing body? .. at: 9 Is there any officer, director, trustee. or key employee listed in Part VII, Section A, who cannot be reached at the organization's mailing address? if "Yes, provide the names and addresses in Schedule 9 Section B. Policies (this Section 8 requests information about poiicies not required by the internal Revenue Code.) Yes No 108 Did the organization have local chapters branches or affiliates? .. 10a if "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates. and branches to ensure their operations are consistent with the organization?s exempt purposes? 10b 113 Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? 11a Describe in Schedule 0 the process, if any, used by the organization to review this Form 990. 12a Did the organization have a written conflict of interest policy? if "No, go to line 13 12a Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? 12b 0 Did the organization regularly and consistently monitor and enforce compliance with the policy? if "Yes," describe in Schedule Ohow this was done .. 12o 13 Did the organization have a written policy? .. 13 14 Did the organization have a written document retention and destruction policy? 14 15 Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? a The organization's CEO, Executive Director, or top management official .. 153 Other officers or key employees of the organization .. 15b If "Yes" to line 15a or 15b, describe the process in Schedule 0 (see instructions). 16a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? .. 16a If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization?s exempt status with respect to such arrangements? .. 16b Section C. Disclosure 17 List the states with which a copy of this Form 990 is required to be filed IL 18 Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable). 990, and 990T (Section 501(c)(3)s Only) available for public inspection. Indicate how you made these available. Check all that apply. Own website Another's website Upon request Other (expiain in Scheduie O) 19 Describe in Schedule 0 whether (and if so, how), the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year. 20 State the name, physical address. and telephone number of the person who possesses the books and records of the organization: EMMETT MURPHY 312?427?8330 223 W. JACKSON BLVD STE 900 CHICAGO IL 60606 332006 10-29-13 6 Form 990 [2013) 07040910 144064 BGA 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA 1 Form 990 (2013) BETTER GOVERNMENT ASSOCIATION INC . 3 6 8 2 9 5 Page 7 (Part Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Check if Schedule 0 contains a response or note to any line in this Part VII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year. 0 List all Of the organization's current Officers. directors, trustees (whether individuals or organizations). regardless Of amount of compensation. Enter 0' in columns (D), (E). and (F) if no compensation was paid. 0 List all of the organization's current key employees, if any. See instructions for definition of "key employee.? 0 List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received report- able compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) Of more than $100,000 from the organization and any related organizations. 0 List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. 0 List all of the organization's former directors or trustees that received. in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees; and former such persons. Check this box if neitherthe organization nor any related organization compensated any current officer, director, or trustee. (A) (B) (C) (D) (E) (F) Name and Title Average {do no, one Reportable Reportable Estimated hours per box, unless person is both an compensation compensation amount of week Of?cer and a dimmr?tmstee) from from related other (list any 3 the organizations compensation hours for a? 3 organization from the related organization organizations 3 gm and related below organizations line) E?s (1) HAMILTON H. HILL 1 . 00 DIRECTOR 0 . 0 . 0 . (2) FRANCIS BEIDLER 1. 00 DIRECTOR 0 . 0 . 0 . (3) ERIC BERLIN 1. 00 DIRECTOR 0 . 0 . 0 . (4) ROBERT CARSON 1 . 0 0 DIRECTOR 0 . 0 . 0 . (5) DENNIS B. BLACK . 00 DIRECTOR 0 . 0 . 0 . FRAN GROSSMAN 1. 00 DIRECTOR 0 . 0 . . PEDRO DEJESUS . 0 0 DIRECTOR 0 . 0 . 0. (8) PATRICK COLLINS 1 . 00 DIRECTOR 0 . 0 . 0 . (91 CARROLL JOYNES 1 . 00 DIRECTOR 0 . 0 . 0 . (10) MARGARET DALEY (11) SAMUEL FIFER . 00 DIRECTOR 0 . 0 . 0 . (12) JAN GRAYSON 1.00 DIRECTOR 0 . 0 . 0 . (13) TED HAWKINS . 00 TREASURER 0 . 0 . 0 . (14} JENNY JOHNSON 1 . 00 DIRECTOR 0 . . 0 . (15) SCOTT HODES 1 . 00 DIRECTOR 0 . 0 . 0 . (16) GRAHAM GRADY 1.00 DIRECTOR 0 . 0 . 0 . (17) GARY KLEINRICHERT . 0 DIRECTOR 0 . 0 . 0 . 33200? 10-29-13 Form 990 (2013) 7 07040910 144064 BGA 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA 1 Form 990 (2013) BETTER GOVERNMENT ASSOCIATION INC . Page 8 [part I Section A. Of?cers, Directors, Trustees, Key Em oloyees, and Highest Compensated Employees (continued) (A) (B) (C) (D) (E) (F) Name and title AVerage (do not 6:331:32 than one Reportable Reportable Estimated Per box. unless person is both an compensation compensation amount of week of?cer and a director/trustee) from from related other ("St any 3 the organizations compensation hours for organization from the related organization organizations :3 and related below a organizations "nel a a RR (18) LUDWIG KOLMAN . 00 DIRECTOR 0 . 0 . . (19) HILL 1.00 (JO-CHAIR 0 . 0 . 0 . {20) STEVE MILLER . 00 DIRECTOR 0 . 0 . 0 . (21) HEIDI RUDOLPH 1 . 00 DIRECTOR 0 . 0 . 0 . (22) RACHEL NIEWOEHNER 1 . 0 0 DIRECTOR 0 . 0 . 0 . (23) c. SCOTT SOLOMON 1 . 00 DIRECTOR 0 . 0 . . (24) ROBERT LEVIN 1 . 00 DIRECTOR 0 . 0 . 0 . {25) KRISTOFER SWANSON 1 . 0 0 DIRECTOR 0 . 0 . 0 . (26) CHRISTINA MARTINI 1 . 0 0 DIRECTOR Sub-total .. 0 - 0- 0 - Total from continuation sheets to Part VII, Section Total(addlines1band1c) 528:334- 0. 79,011- 2 Total number of individuals {including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 4 Yes NO 3 Did the organization list any former officer, director. or trustee, key employee, or highest compensated employee on line 1a? it "Yes, complete Schedule for Such individual .. 3 4 For any individual listed on line ta, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? if "Yes, complete Schedule for such individual 4 5 Did any person listed on line is receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? ll "Yes, complete Schedule for such persog .. 5 Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization?s tax year. (A) (B) (0) Name and business address NONE Description of services Compensation 2 Total number of independent contractors (inciuding but not limited to those iisted above) who received more than $100,000 Of compensation from the organization SEE PART VII, 332008 10?29?13 07040910 144064 BGA 0 8 SECTION A CONTINUATION SHEETS Form 990 (2013) 2013 . 04021 BETTER GOVERNMENT ASSOCIATI BGA Form 990 BETTER GOVERNMENT ASSOCIATION, INC . 36?0802950 [Part I Section A. Officers. Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) (A) (B) (C) (D) (E) (F) Name and title Average Position Reportable Reportable Estimated hours (check all that apply) compensation compensation amount of per from from related other week the organizations compensation (list any 3 E1 organization from the hours for organization related E, and related organizations 2 organizations below a a line) (27) DAVID HOFFMAN 1 . 0 0 DIRECTOR 0 . 0 . 0 . (28) LAWRENCE OLIVER 1 . 0 0 DIRECTOR 0 . 0 . 0 . (29) JACK MODZELEWSKI 1 . 0 0 DIRECTOR 0 . 0 . 0 . (30) JOSE PADILLA 1 . 00 SECRETARY 0 . 0 . 0 . (31) JULIET SORENSEN 1 . 00 DIRECTOR 0 . 0 . 0 . (32) RAM PADMANABHAN 1.00 DIRECTOR 0 . 0 . 0 (33) DAVID KOHN 1.00 DIRECTOR 0 . 0 . 0 . (34) LORI E. LIGHTFOOT 1 . 00 DIRECTOR 0 . 0 . 0 . (35) ROSEMARY MATZL 1 . 00 DIRECTOR 0 . 0 . 0 (36) CHERYL 1 . 0 DIRECTOR 0 . 0 . 0 . (37) MILES RIPLEY 1 . 00 DIRECTOR 0 . 0 . 0 . (38) MARK E. RUST 1.00 DIRECTOR 0 . 0 . 0 . (39) TAMARA MEN 1 . 00 FORMER DIRECTOR 0 . 0 . 0 . (40) ANDREW SHAW 40.00 193,750. 0. 18,840. (41) ROBERT REED 40 . 00 DIR. OF PROGRAMMINGR INVE 115,000. 0. 25,270. (42) ROBERT HERGUTH 40 . 0 0 EDITOR OF INVESTIGATIONS (43) MARY FRANCES 40.00 DIRECTOR OF EXTERNAL RELAT 114 584 . 0 . 13 105 . .. 528.334. 79.011- 332201 05-01-13 9 07040910 144064 BGA 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA 1 Form 990 (2013) BETTER GOVERNMENT ASSOCIATION INC . Page 9 Part I Statement of Revenue Check if Schedule 0 contains a response or note to any line in this Part .. I: (A) (B) (C) (D) Total] revenue Related or_ Unrelated exempt function business - revenue revenue 551320t105n134 egg 1 a Federated campaigns 1a 5% '3 MemberShIP dues .. 1b 592: 0 Fundraising events .. is 984 400. 5E Related organizations 1d 2? Government grants (contributions) 1e All other contributions, gifts, grants, and ?g similar amounts not included above 1f 1 988 690 EE 9 Noncash contributions included in lines 1a?1f: 0m Total.Addlines1a??lf .. 2.973.090- Business Code 2 a 9 as 0' All other program service revenue Total. Add lines 2a-2f .. Ir 3 Investment income (including dividends, interest, and other similar amounts) .. 8,109- 3 . 109 - 4 Income from investment of tax-exempt bond proceeds 5 Royalties .. Real (ii) Personal 6 a Gross rents .. Less: rental expenses Rental income or (loss) Net rental income or (loss) .. 7 a Gross amount from sales of Securities (ii) Other assets other than inventory 21 3 8 3 . l3 Less: cost or other basis and sales expenses 21 4 8 5 . Gain or (loss) .. 402- Net gain or( oss) .. 402- 403- a, 8 a Gross income from fundraising events (not including$ 984,400, of contributions reported on line 10). See a Part Iv, Iineie .. a 8.983- Loss: direct expenses .. 227 I 550- Net income or (loss) from fundraising events .. "313 I 572- ?218 572 9 a Gross income from gaming activities. See PartiV.iin619 .. a 3:04?- Less: direct expenses 0- Net income or (loss) from gaming activities Gross sales of inventory, less returns and allowances .. a Less: cost of goods sold .. Net income or (loss) from sales of inventory .. Miscellaneous Revenue usiness Code 113 MISCELLANEOUS 900099 10,600. 10,600. All other revenue .. Total-Adelinesoa-Hd 10,600. 12 Total revenue.See instructions. .. 2.776,559- 0. ?196,521. sass, Form 990 (2013) 0 07040910 144064 BGA 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA Form 990 (2013) BETTER GOVERNMENT ASSOCIATION, INC . 36?0802950 Page 10 Part BK Statement of Functional Expenses Section 501(c)(3) and 501(c)(4) organizations must compiete ail coiumns. Ali other organizations must compiete coiumn (A). Check if Schedule contains a response or note to any line in this Part IX 1?1 . . (A) (B) (C) (0) ?90 "Ottnc?IUde amounts reported 0? {mes 6b? Total expenses Program service Management and Fundraising 7b, 8b, 9b, and 10b of Part expenses general expenses expenses 1 Grants and other assistance to governments and organizations in the United States. See Part IV, line 21 2 Grants and other assistance to individuals in the United States. See Part IV, line 22 3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16 4 Benefits paid to or for members 5 Compensation of current officers. directors, 212,590. 148,813. 21,259. 42,518. 6 Compensation not included above, to disqualified persons (as defined under section 4958(t)(1)} and persons described in section 4958(c)(3)(B) 7 Othersalariesandwages 878,456. 695,205. 129,056. 53,195. 3 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions} 9 Otheremployeebenefits 184,730. 131,798. 43,920. 9,012. 10 Payrolltaxes .. 94:005. 55:952- 21.153- 5.901. 11 Fees for services (non-employees): a Management .. Legal .. Accounting .. 56.858- 56.858- Lobbying .. 9 Professional fundralsing services. See Part IV, line 17 Investment management fees 9 Other. (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 119 expenses on 0.) 12 Advertising and promotion O?wemmw? .. 72:796- 58:504- 10.646- 3.646- - 24:875- l9r955- 1.684- 3.237- 15 RoyaltiES .. 16 .. 74:231- 58:542- lli976- 3.613- 17 Travel .. 3:182. 1:290- 1:093- 799- 18 Payments of travel or entertainment expenses for any federal, state, or local public officials 19 Conferences, conventions, and meetings interest .. 21 Payments to affiliates .. 22 Depreciation, depletion, and amortization Insurance .. 77:013- 60:840. 12.425- 3.748- 24 Other expenses. ltemize expenses not covered above. (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24a expenses on Schedule 0.) a INVESTIGATIVE 151,382. 151,382. 0. POLICY 5c AFFAIRS 70,458. 70,458. 0 FUNDRAISING 27,711. 27,711. DUES AND SUBSCRIPTIONS 11,608. 10,087. 605. 916. A?otherexpenses 7,664. 3,253- 25 2,025,529. 1,553,044. 313,512. 158,973. 26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check her :1 if following sop 98-2 (asc ass-mo) 332010 10-29-13 Form 990 (2013) 11 07040910 144064 BGA 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA 1 Form 990 (2013) BETTER GOVERNMENT ASSOCIATION INC . Page 11 Part I Balance Sheet Check if Schedule 0 contains a response or note to any line in this Part .. (N {m Beginning of year End of year 1 Cash non-interest-oearlng Savings and temporary cash investments .. Pledges and grants receivableAccounts receivable. net ., 4 5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Pan ll of Schedule .. 5 6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary ,3 employees' beneficiary organizations (see instr). Complete Part II of 6 a 7 Notes and loans receivable, net 7 Inventories for sale or use .. 9 Prepaid expenses and deferred charges .. 10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule 10a Less: accumulated depreciation 10b Investments - publicly traded securities Investments other securities. See Part IV, line 11 12 13 Investments - program-related. See Part IV, line 11 13 14 lntangibleassets .. Other assets. See Part Iv, line Total assets. Add lines1 through 15 (must equal line 34Accounts payable and accrued expenses .. Grants payable .. 18 19 Deferred revenue .. 19 20 Tax-exempt bond liabilities .. 20 21 Escrow or custodial account liability. Complete Part IV of Schedule 21 3 22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons. 3 Complete Part ll of Schedule 22 ?1 23 Secured mortgages and notes payable to unrelated third parties .. 23 24 Unsecured notes and loans payable to unrelated third parties 24 25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part of scheduch .. 31:228- 25 28,588- 26 Total Iiabilities.Add lines 17through Organizations that follow SFAS 117 (A30 958), check here DLI and 3 complete lines 27 through 29, and lines 33 and 34. 27 Unrestrictednetassets .. 1,370,446. 27 1,989,544. 28 Temporarilyr restricted net assets .. Permanently restricted net assets .. 29 If Organizations that do not follow SFAS 117 (A80 958), check here and complete lines 30 through 34. 43 30 Capital stock or trust principal, or current funds 30 it 31 Paid-in or capital surplus, or land, building, or equipment fund 31 32 Retained earnings, endowment, accumulated income, or other funds 32 33 .. 1:578:584' 33 2430359- 34 Total liabilities and net assets/fund balances .. Form 990 (2013) 332011 10-29-13 07040910 144064 BGA BETTER GOVERNMENT ASSOCIATI BGA Form 990 (2013) BETTER GOVERNMENT ASSOCIATION, INC . 36-0802950 Page 12 Part XI I Reconciliation of Net Assets Check if Schedule 0 contains a response or note to any line in this Part XI .. 1 Teen revenue (must equal Pan cqumn (A). Iine I2Total expenses (must equal Part iX. column (A), line 25Revenue Iess expenses. Subtract line 2 from Iine Net assets or fund balances at beginning of year (must equal Part X, line 33, column Net unrealized gains {losses} on investments .. 5 7 3 5 - 6 Donated services and use of facilities .. 6 7 investment expenses .. 7 3 Prior periOd adiUSTmen?ES .. 3 9 Other changes in net assets or fund balances (explain in Schedule 0) 9 0 - 10 Net assets or fund balances at end of year. Combine lines 3 through 9 {must equal Part X, line 33, .. 10 2,430,359- Part Xll Financial Statements and Reporting Check if Schedule 0 contains a response or note to any line in this Part Xli .. Yes No 1 Accounting method used to prepare the Form 990: Cash Accrual Other If the organization changed its method of accounting from a prior year or checked "Other," explain in Schedule 0. 2a Were the organization's financial statements compiled or reviewed by an independent accountant? 2a lf "Yes," check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis. or both: Separate basis Consolidated basis I: Both consolidated and separate basis Were the organization's financial statements audited by an independent accountant? 2b If "Yes," check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: Separate basis Consolidated basis El Both consolidated and separate basis it "Yes" to line 23 or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review. or compilation of its financial statements and selection of an independent accountant? 2c If the organization changed either its oversight process or selection process during the tax year, explain in Schedule 0. 3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and Dine CIrcuIarA-Iss? .. sa if "Yes," did the organization undergo the required audit or audits? it the organization did not undergo the required audit or audits, explain why in Schedule 0 and describe any steps taken to undergo such audits .. 3b Form 990 (2013) 332012 10?29?13 1 3 07040910 144064 BGA 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA SCHEDULE A (Form 990 or 990-EZ) Department ofthe Treasury Internal Revenue Service OMB No. 1545-0047 2013 Open to Public Inspection Public Charity Status and Public Support Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. Attach to Form 990 or Form 990-EZ. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at Name of the organization Employer identification number 36~0802950 BETTER GOVERNMENT ASSOCIATION, INC. I Part I I Reason for Public Charity Status (All organizations must complete this part.) See instructions. The organization is not a private foundation because it is: (For lines 1 through 11. check only one box.) 1 2t: SCI 4 no :ilnn 10 11 DD em A church. convention of churches, or association of churches described in section A school described in section (Attach Schedule E.) A hospital or a cooperative hospital service organization described in section A medical research organization Operated in conjunction with a hospital described in section Enter the hospital's name. city. and state: An organization operated forthe benefit of a college or university owned or operated by a govern mental unit described in section (Complete Part ii.) A federal, state, or local government or governmental unit described in section An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section (Complete Part II.) A community trust described in section (Complete Part II.) An organization that normally receives: (1) more than 33 1f3% of its support from contributions. membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions. and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part An organization organized and operated exclusively to test for public safety. See section 509(a)(4). An organization organized and operated exclusively for the benefit of. to perform the functions of. or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box that describes the type of supporting organization and complete lines 11e through 11h. a Type Type ll t: Type ill Functionally integrated Type - Non-functionally integrated By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). If the organization received a written determination from the IRS that it is a Type I, Type it, or Type supporting organization. check this box .. 9 Since August 17. 2006, has the organization accepted any gift or contribution from any of the following persons? A person who directly or indirectiy controls, either alone or together with persons described in (ii) and below. the governing body of the supported organization? .. (ii) A family member of a person described in above? .. A 35% controlled entitii of a person described in or (ii) above? .. Provide the following information about the supported organization(s). Name of supported (ii) Elli of organizatiori (W) '3 the Pigallization (0010309 or (vii) Amount of monetary organization {described on lines. 1-9 col. listed to your organization in col. (?gorganizefg'm?? suppm above or me section governing document? (i}of your support? Us}? (see Yes No Yes No Yes No Total LHA For Paperwork Reduction Act Notice, see the instructions for Schedule A (Form 990 or 990-EZ) 2013 Form 990 or 990-EZ. 332021 09~25?13 4 07040910 144064 BGA BETTER GOVERNMENT ASSOCIATI BGA schedme A (Form 990 or 9903} 2013 BETTER GOVERNMENT ASSOCIATION INC . Page 2 Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part If the organization fails to qualify under the tests listed below, please complete Part Section A. Public Support Catendaryear(orfiscal year beginning in)> 2009 2010 2011 2012 2013 Total 1 Gifts, grants, contributions, and membership fees received. (Do not includeany"unusualgrants?) 976,149. 985,488. 2,246,727. 2,554,743. 2,972,045. 9,736,152, 2 Tax revenues levied for the organ- ization'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.Addlines1through3 976,149. 986,488. 2,246,727. 2,554,743. 2,972,045, 9,736,152. 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?) .. 1.399.327- 6 Public support. Subtract line 5 from line Section B. Total Support Calendar year (or fiscal year beginning in] 2009 2010 2011 2012 2013 Total 7 976,149. 986,488. 2,246,727. 2,554,743. 2,972,045. 9,736,152. 8 Gross income from interest, dividends. payments received on securities loans, rents. royalties andincomefromsimilarsources 2,461. 1,225. 1,307. 8,109. 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 11 Total support. Add lines7thr0ugh 10 9,937,392. 12 Gross receipts from related activities. etc. (see instructions) 12 I 13 First five years. If the Form 990 is for the organization's first. second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here .. I Section C. Computation of Public Support Percentage 14 Public support percentage for 2013 (line 6. column (1) divided byline 11, column 14 78 . 8 5 15 Public support percentage frOm 2012 Schedule A, Part II, line 1!3% support test 2013. If the organization did not check the box on line 13. and line 14 is 33 1/3% or more, check this box and stop here- The Organization qualifies as a publicly supported organization .. 33 123% support test 2012. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this box and Stop here- The organization quali?es as a PUinC'y Organization .. 17a 10% -facts-and-circumstances test - 2013. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-andcircumstances" test, check this box and stop here. Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization 1:1 10% -facts-and-circumstances test - 2012. If the organization did not check a box on line 13, 16a, 1613, or 17a, and line 15 is 10% or more. and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization I: 18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions Schedule A (Form 990 or 990-EZ) 2013 332022 09-25-13 15 07040910 144064 BGA 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA Schedule A (Form 990 or 990-EZ) 2013 1 Part Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part ll. If the organization fails to qualify under the tests listed below. please complete Part II.) Section A. Public Support Page 3 Calendar year (oriiscal year beginning 2009 (1312010 (0) 2011 2012 2013 Total 1 Gifts. grants. contributions, and membership fees received. (Do not include any "unusual grants") 2 Gross receipts from admissions. merchandise sold or services per- formed, 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 bus- iness under section 513 4 Tax revenues levied for the organ- ization's benefit and either paid to or expended on its behalf 5 The value of services or facilities fumished by a gOVernmental unit to the organization without charge 6 Total.Add Iines1 through 5 7a Amounts included on lines 1, 2, and 3 received from disqualified persons 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 lor the year 0 Add lines 7a and Yb 3 PUbliC support is from line 61 Section B. Total Support Calendaryear (oriiscal year beginning in)> 2009 2010 2011 (d)2012 2013 Total 9 Amounts from line 6 .. 10a Gross income from interest, dividends, payments received on securities loans, rents. royalties and income from similar sources Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30,1975 Add lines 10a and 10b 11 Net income from unrelated business activities not included in 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 IV.) .. 13 Total support. (Add lines e, 10:. 11. and 12.) 14 First ?ve years. if the Form 990 is for the organization?s first, second. third, fourth, or fifth tax year as a section 501(c)(3) organization. check this box and stop here .. I Section C. Computation of Public Support Percentage 15 Public support percentage for 2013 (line 8, column divided by line 13. column (f1) 15 16 Public support percentage from 2012 Schedule A, Part ill. line 15 .. 16 Section D. Computation of Investment income Percentage 17 Investment income percentage for 2013 (line 100. column (1) divided by line 13. column 17 18 Investment income percentage from 2012 Schedule A. Part line 1? 18 19a 331f3% support tests - 2013. If the organization did not check the box on line 14. and line 15 is more than 33 03%, and line 17 is not more than 33 113%. check this box and stop here. The organization qualifies as a publicly supported organization 33 1!3% support tests - 2012. If the organization did not check a box on line 14 or line 19a. and line 16 is more than 33 03%. and line 18 is not more than 33 check this box and stop here. The organization qualifies as a publicly supported organization 20 Private foundation. if the organization did not check a box on line 14. 19a. or 19b, check this box and see instructions .. 332023 09-25w 1 3 16 07040910 144064 BGA Schedule A (Form 990 or 990-EZ) 2013 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA Schedme A (Form 990 or 990.3) 2013 BETTER GOVERNMENT ASSOCIATION INC . Page 4 I Part IV Supplemental Information. Provide the explanations required by Part II, line 10: Part II. line 17a or 17b; and Part line 12. Also complete this part for any additional information. (See instructions). 332024 09-25-13 Schedule A (Form 990 or QQO-EZ) 2013 '7 07040910 144064 BGA 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA SCHEDULE 0 Political Campaign and Lobbying Activities We ?45?04? Form 990 or 990-EZ For Organizations Exempt From Income Tax Under section 501(c) and section 527 1 3 5 Complete if the organization is described below. Attach to Form 990 or Form bl, See separate instructions. information about Schedule (Form 990 or 990-EZ) and its pen to '0 in3trU?tl?nS is at Inspect'on If the organization answered "Yes," to Form 990, Part IV, line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then 0 Section 501(c)(3) organizations: Complete Parts l-A and B. Do not complete Part i-C. 0 Section 501(0) (other than section 501(c)(3)) organizations: Complete Parts l-A and below. Do not complete Part l-B. 0 Section 527 organizations: Complete Part l-A only. If the organization answered "Yes," to Form 990, Part IV, line 4, or Form 990-EZ, Part line 47 (Lobbying Activities), then 0 Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part ll-A. Do not complete Part 0 Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part Do not complete Part ll-A. If the organization answered "Yes," to Form 990, Part IV, line 5 (Proxy Tax) or Form 990-EZ, Part V, line 35c (Proxy Tax), then 0 Section 501 (5), or (6) organizations: Complete Part Name of organization Employer identification number BETTER GOVERNMENT ASSOCIATION, INC. 36?0802950 Part l-A] Complete if the organization is exempt under section 501(0) or is a section 527 organization. 1 Provide a description of the organization?s direct and indirect political campaign activities in Part IV. 2 Political expenditures .. 3 Volunteer hours .. [Part i?B] Complete if the organization is exempt under section 501(c)(3). 1 Enter the amount of any excise tax incurred by the organization under section 4955 2 Enter the amount of any excise tax incurred by organization managers under section 4955 53 3 If the organization incurred a section 4955 tax, did it file Form 4720 for this year00?than made? .. If "Yes," describe in Part N. I Part l-C] Complete if the organization is exempt under section 501(0), except section 501(c)(3). 1 Enter the amount directly expended by the filing organization for section 527 exempt function activities 2 Enter the amount of the ?ling organization's funds contributed to other organizations for section 527 exempt iUilCilOn aC?Vlties .. 3 Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL. tine 17b .. 4 Did the tiling organization riie Form iizo-POL for this year? .. l_l Yes No 5 Enter the names. addresses and employer identification number (EIN) of all section 52? political organizations to which the filing organization made payments. For each organization listed, enter the amount paid from the filing organization's funds. Also enter the amount of political contributions received that were and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV. Name Address EIN Amount paid from Amount of political filing organization?s contributions received and funds. If none, enter -0-. and directly delivered to a separate political organization. if none, enter 0-. For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule 0 (Form 990 or 990-EZ) 2013 LHA 332041 11-03-13 2 3 07040910 144064 BGA 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA 1 Schedule 0 (Form 990 or 990-EZ) 2013 BETTER GOVERNMENT ASSOCIATION INC . Page 2 Part lI-Al Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)). A Check L__l if the filing organization belongs to an affiliated group (and list in Part lV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures). Check El if the filing organization checked box A and ?limited control? provisions apply. . . . . Filing Affiliated group Limits on Lobbying Expenditures organizations totals (The term "expenditures" means amounts paid or incurred.) totals Total lobbying expenditures to influence public opinion (grass roots lobbying) Total lobbying expenditures to influence a legislative body (direct lobbying) Total lobbying expenditures (add lines 1a and 1b) Other exempt Purpose expenditures .. Total exempt purpose expenditures (add lines 16 and 1d} .. Lobbying nontaxable amount. Enter the amount from the following table in both columns. If the amount on line 13, column or is: The lobbying nontaxable amount is: Not over $500,000 20% of the amount on line 1e. Over $500,000 but not over $1,000,000 $100,000 plus 15% of the excess over $500,000. Over $1,000,000 but not over $1,500,000 $175,000 plus 10% of the excess over $1,000,000 Over $1,500,000 but not over $17,000,000 $225,000 plus 5% of the excess over $1,500,000. Over $17,000,000 $1,000,000. 9 Grassroots nentaxemle amOUnt (enter 25% Of line 10 .. Subtract line 19 from line 13- If zero or leSS. enter -0- .. i Subtract line 1ffr0m line 1c? If zero or less enter 0- .. lfthere is an amount other than zero on either line 1h or line 1i. did the organization file Form 4720 reporting section 4911 tax for this year? .. Yes I: No 4-Year Averaging Period Under Section 501(h) {Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the instructions for lines 2a through 2f on page 4.) Lobbying Expenditures During 4-Year Averaging Period (or in) 2010 2011 2012 2013 Total 23 Lobbying nontaxable amount Lobbying Ceiling amount (150% of line 23, column(e)) Total lobbying expenditures Grassroots nontaxable amount Grassroots ceiling amount (150% of line 2d. column Grassroots lobbying expenditures Schedule (Form 990 or QQO-EZ) 2013 332042 11-08-13 24 07040910 144064 BGA 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA INC. 36?0802950 Pae3 mggo 2013 BETTER GOVERNMENT ASSOCIATION, omp ete I organization IS exempt uner section 51 0 (election under section 501(h)). Schedule For For each Yes, response to lines ia through iibeiow, provide in Part iVa detailed description (3) of the iobbying activity. Yes No Am cunt 1 During the year, did the filing organization attempt to in?uence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of: Volunteers? .. Paid staff or management (include compensation in expenses reported on lines 10 through 1i)? Media advertisements? ., Mailings to members. legislators. or the public? .. F?UbticattonS. 0r DUbtiShed or broadcast StatementS? .. Grants to other organizations for lobbying purposes? .. Direct contact with legislators, their staffs, govemment officials, or a legislative body? Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? i Other activities16,711. Ito-honours 1 Total. Add lines 1c through Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? If "Yes," enter the amount of any tax incurred under section 4912 if "Yes," enter the amount of any tax incurred by organization managers under section 4912 If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? .. Part llI-A Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501 Yes No 1 Were substantially all (90% or more) dues received nondeductible by members? 1 2 Did the organization make only in-house lobbying expenditures of $2,000 or less? 2 3 Did the organization agree to carry over lobbying and politicai expenditures from the prior year? .. 3 [Part Ill-Bl Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either BOTH Part lines 1 and 2, are answered 0R Part line 3, is answered "Yes." 1 Dues, assessments and similar amounts from members .. 1 2 Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid). a Current year .. 2a Carryover from last year .. 2b Totst .. 2e 3 Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues 3 4 If notices were sent and the amount on line 20 exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure 09>? Year? .. 4 5 Taxable amount of lobbying and political expenditures (see instructions) 5 [Part IV Supplemental Information Provide the descriptions required for Part l-A, line 1; Part line 4; Part l-C, line 5; Part ll-A (affiliated group list); Part ll-A, line 2; and Part ii-B, line 1. Also, compiete this part for any additional information. PART LINE 1, LOBBYING ACTIVITIES: EXPLANATION: PROVIDING RESEARCH, REPORTS AND RECOMISJENDATIONS FOR IMPROVING CURRENT POLICIES AND LEGISLATION BASED ON BGA INVESTIGATIONS. Schedule 0 (Form 990 or 990-EZ) 2013 332043 11-08?13 25 07040910 144064 BGA 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA 1 OMB No. 1545-004? SCHEDULE Supplemental Financial Statements (Form 990) Complete if the organization answered "Yes," to Form 990, 13 Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. Department cfthe Treasury Attach to Form 990. Open t9 PUbllc Internal Revenue Service Information about Schedule (Form 990} and its instructions is at gm Name of the organization Employer identification number BETTER GOVERNMENT ASSOCIATION, INC. 36*0802950 Part I Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.00mpiete if the organization answered "Yes" to Form 990, Part IV, line 6. Donor advised funds Funds and other accounts Total number at end of year .. Aggregate contributions to (during year) Aggregate grants from (during year) .. Aggregate Value at eitd 01? Year .. Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization?s exclusive legal control? Yes No 6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private bene?t? .. I: Yes No I Part II I Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7. ?l Purpose(s) of conservation easements held by the organization (check all that apply}. Preservation of land for public use recreation or education) Preservation of an historically important land area Protection of natural habitat l: Preservation of a certified historic structure (II-hook); Preservation of open space 2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year. Held at the End of the Tax Year a Total number of conservation easements ., 2a Total acreage restricted by conservation easements .. 2b 0 Number of conservation easements on a certified historic structure included in 20 Number of conservation easements included in acquired after 8X17X06, and not on a historic structure listed in the National Register .. 2d 3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year 4 Number of states where property subject to conservation easement is located 5 Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? Yes l:l No 6 Staff and volunteer hours devoted to monitoring. inspecting, and enforcing conservation easements during the year 7 Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year 8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section and section .. Cl Yes No 9 In Part describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization?s accounting for conservation easements. Part Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete if the organization answered "Yes" to Form 990, Part IV, line 8. 1a if the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art. historical treasures, or other similar assets held for public exhibition, education. or research in furtherance of public service, provide, in Part the text of the footnote to its financial statements that describes these items. If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art. historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: (0 Revenues included in Form 990, Part Vill. line i 33 (ii) Assets included in Form 990, PartX .. 2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under SFAS 116 (A80 958) relating to these items: a Revenues included in Form 990, Part line 1 .. Assets included in Form 990. Part A. LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule (Form 990) 2013 333533 2 6 07040910 144064 BGA 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA Schedule (Form 990) 2013 BETTER GOVERNMENT ASSOCIATION INC . Page 2 Part Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assetsrcontrnued) 3 Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply): a Public exhibition l:l Loan or exchange programs l:l Scholarly research l:l Other 0 l:l Preservation for future generations 4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part 5 During the year, did the organization solicit or receive donations of art, historical treasures. or other similar assets to be sold to raise funds ratherthan to be maintained as part of the organization's collection? I: Yes I: No I Part IV Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. 1a Is the organization an agent, tmstee, custodian or other intermediary for contributions or other assets not included ijo If "Yes," explain the arrangement in Part and complete the following table: Beginnan balance .. Additions during the year .. Distributions during the year .. Ending balance .. 28 Did the Olganlzatlon lnClUde an amount 0? Form 990. Part X. line 21? .. If "Yes," explain the arrangement in Part Check here if the explanation has been provided in Part I Part Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV. line 10. Current year Prior year (0) TWO years back Three years back Four years back :1 1a Beginning of year balance Contributions Net investment earnings, gains, and losses Grants or scholarships .. Other expenditures for facilities 30d Programs .. Administrative expenses 9 End of year balance .. 2 Provide the estimated percentage of the current year and balance (line 1g, column hold as: a Board designated or quasi-endowment 13 Permanent endowment Temporarily restricted endowment The percentages in lines 2a, 2b, and 2c should equal 100%. 3a Are there endowment funds not in the possession of the organization that are held and administered for the organization 0 CL 0 CT -h by: unrelated organizations .. (ii) related organizations .. If "Yes" to 3a(iD, are the related organizations listed as required on Schedule Fl? 3b 4 Describe in Part the intended uses of the organization?s endowment funds. Part VI Land, Buildings, and Equipment. Complete if the organization answered "Yes" to Form 990, Part IV, line 11a. See Form 990, Part X, line 10. 3a Description of property Cost or other Cost or other (0) Accumulated Book value basis (investment) basis (other) depreciation 1a Land .. Buildings .. Leasehold improvements Eciuipment .. 92:789- 66:593- 25:196- Other .. 63:198- 34.430- 28,768- Total. Add lines la through 1e. (Column must equal Form 990. Part X, column line .. 5 7 9 3 Schedule (Form 990) 2013 332052 09-25~13 27 07040910 144064 BGA 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA Schedule 0 (Form 990) 2013 BETTER GOVERNMENT ASSOCIATION INC . Page 3 Part Investments - Other Securities. Complete if the organization answered "Yes" to Form 990, Part IV. line 1113. See Form 990, Part X, line 12. Description of security or category {including name of security) Book value (0) Method of valuation: Cost or end-of?year market value (1) Financial derivatives .i (2) Closest-held equity interests .. (3) Other (A) (B) (O) (D) (E) (F) (G) Total. (Col. must equal Form 990, Part X, col. (B) line 12.) Part Investments - Program Related. Com ate it the ization answered "Yes" to Form 990 Part IV line 110. See Form 990 Part X. line 13. Description of investment Book value (0) Method of valuation: Cost or end-of?year market value Total. Col. muste ual Form 990 Part col. line 13. Part er Assets. Complete if the ization answered ?Yes? to Form 990, Part IV. line 11d. See Form 990, Part X, line 15. Description Book value Total. mo must Form 990 Part col. line 15. . . . art a lities. if the ization answered "Yes" to Form 990, Part IV. line 11s or 11f. See Form 990, Part X, line 25. Description of liability (to) Book value 1 Federal income taxes DEFERRED RENT Total. Column must ual Form 990, PartX, col. line 25. ,r - 2. Liability for uncertain tax positions. In Part provide the text of the footnote to the organization?s financial statements that reports the organization?s liability for uncertain tax positions under FIN 48 (A80 740). Check here if the text of the footnote has been provided in Part Xlil Schedule (Form 990) 2013 332053 09-25-13 28 07040910 144064 BGA 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA Schedule (Form 990) 2013 BETTER GOVERNMENT ASSOCIATION INC . Page 4 [Part XI I Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered ?Yes? to Form 990, Part IV, line 12a. 1 Total revenue. gains. and other support per audited financial statements Amounts included on line 1 but not on Form 990, Part line 12: a Net unrealized gains on investments .. 28 7 3 5 - Donated services and use of facilities .. 01? prioryeaf grants .. 20 Other (Describe in Part xriiAdo iines 2a through Subtractiinezeiromiinet .. 2.776.569- 4 Amounts included on Form 990, Part line 12, but not on line 1: a Investment expenses not included on Form 990. Part line 7b 4a Other (Describe in Part .. 4b is Add lines Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered "Yes" to Form 990, Part IV. line 12a. 1 Total expenses and losses oer audited financial statements .. Amounts included on line 1 but not on Form 990, Part IX, line 25: a Donated services and use of facilities .. Prior year adjustments .. 2b 0 Other losses .. 20 Other (Describe in Part .. Add lines 28 through 2.025.529- 4 Amounts included on Form 990, Part IX, line 25, but not on line 1: 3 Investment expenses not included on Form 990, Part line 7b 4a Other (Describe in Part .. 41: Add iines Total expenses. Add lines 3 and 4c. (Wills must equal Form 990, Part I, line 18Part Supplemental Information. Provide the descriptions required for Part II, lines 3, 5, and 9; Part lines ?ia and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information. PART X, LINE 2: EXPLANATION: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION OF THE INTERNAL REVENUE CODE, EXCEPT FOR NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER IRC SECTION THE INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAKING AUTHORITIES. THE OPEN AUDIT PERIODS ARE 2010 THROUGH THE CURRENT YEAR. IN EVALUATING THE ACTIVITIES, MANAGEMENT BELIEVES ITS POSITION OF STATUS IS BASED ON CURRENT FACTS AND 332054 09.2543 Schedule (Form 990) 2013 29 07040910 144064 BGA 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA BETTER GOVERNMENT ASSOCIATION, INC. 36-0802950 Pmes I Supplemental Information (continued) CIRCUMSTANCES AND THERE HAVE BEEN NO UNCERTAIN POSITIONS TAKEN RELATED TO RECORDING INCOME TAXES. IN THE OPINION OF MANAGEMENT THERE ARE NO ACTIVITIES UNRELATED TO THE PURPOSE OF THE ORGANIZATION AND THEREFORE NO TAX IS TO BE RECOGNIZED. IT IS THE POLICY OF THE ORGANIZATION TO INCLUDE IN MANAGEMENT AND GENERAL EXPENSES PENALTIES AND INTEREST ASSESSED BY INCOME TAKING AUTHORITIES. THERE ARE NO PENALTIES OR INTEREST FROM TAKING AUTHORITIES INCLUDED IN MANAGEMENT AND GENERAL EXPENSES FOR THE YEAR ENDED DECEMBER 31, 2013. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE 227,660. PART XII, LINE 2D OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE 227,660. Schedule (Form 990} 2013 332055 09?25?13 30 07040910 144064 BGA 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA SCHEDULE (Form 990 or Department of the Treasury Internal Revenue Service Supplemental Information Regarding Fundraising or Gaming Activities Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 1B, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. I Attach to Form 990 or Form Information about Schedule [Form 990 or its instructions is at ire Gnu/fr? rm 000 OMB No. 1545-004? 2013 Open To Public Inspection Name of the organization BETTER GOVERNMENT ASSOCIATION, INC. Employer identification number 36?0802950 Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17. Form QQD-EZ filers are not required to complete this part. 1 Indicate whether the organization raised funds through any of the following activities. Check all that apply. a Mail solicitations Cl Internet and email solicitations 1: Phone solicitations In-person solicitations Solicitation of non-govern ment grants Solicitation of government grants Special fundraising events 2 a Did the organization have a written or oral agreement with any individual (including officers, directors. trustees or key employees listed in Form 990. Part VII) or entity in connection with professional fundraising services? END Yes If "Yes," list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is to be compensated at least $5,000 by the organization. D'd Amount aid . . Name and address of individual i311? rai?er (iv) Gross receipts t? gm retaineg by) (Vi) Amount paid or entity (fundraiser) Ammty from activity fundraiser to (or rammed bl?) contributions? listed in organizatlon Yes No Total .. 3 List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing. LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. 332031 09-12-13 07040910 144064 BGA 31 Schedule (Form 990 or 990-EZ) 2013 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA Schedule (3 (Form 990 or 990-EZ) 2013 BETTER GOVERNMENT ASSOCIATION INC . 36-0802950 Paqe2 I Part II I Fundraising Events. Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ. lines 1 and 6b. List events with gross receipts greater than $5,000. Net income summary. Subtract line 10 from line 3, column Event #1 (clome?evems Total events ANNUAL SPRING (a;d}col (a)through LUNCHEON AWARDS 05' {on 0 {event type) (event type) {total number) i :3 1 .. 904'880' 62?200' 26?308' 993?388' 2 LeSSIContributions ., 899:730* 60'430? 24'240' 984'400' 3 Grossincome(line1minusline2) 5:150- 1:770? 2'068' 8'988' 4 Cash prizes .. 5 Noncash prizes .. (1) Rent/facility costs .. LLI 7 Foodandbeverages 55,901. 7,405. 6,622. 79,928. 5. 8 Entertainment .. 9 Othel'dlrec'fexpenses .. 1041668' 33?090' 9'974' 147'732' 10 Direct expense summary. Add lines 4 through 9 in column ?218,672. 1 1 Part $15,000 on Form line (is. Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than Pull tabSr?instant . Total gaming (add ED . . . Bmgo bingorprogresswe bingo Other gammg col. through col. o: 1 Gross revenue .. 2 Cash prizes .. 3 Noncash prizes .. Lu 8 .3 4 Rent/facility costs .. Cl 5 Other direct expenses .. Yes Li Yes I_l Yes 6 Volunteer labor .. No No No 7 Direct expense summary. Add lines 2 through 5 in column ., Dr 8 Net gaming income summary. Subtract line 7 from line 1, column .. 9 Enter the state(s) in which the organization operates gaming activities: a is the organization licensed to operate gaming activities in each of these states? If explain: Ll Yes No 10a Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? If "Yes," explain: No 332082 09-12-13 07040910 144064 BGA Schedule (Form 990 or 990-EZ) 2013 32 2013 . 04021 BETTER GOVERNMENT ASSOCIATI BGA Schedule {Form 990 or 990432) 2013 BETTER GOVERNMENT ASSOCIATION INC . Page 3 11 Does the organization operate earning activities with nonmembersthe organization a grantor, bene?ciary or trustee of a trust or a member of a partnership or other entity formed to administer charitable gaming? i. Yes 1:1 No 13 Indicate the percentage of gaming activity operated in: a The organization's facility .. 13a An outside facility .. 13b 14 Enter the name and address of the person who prepares the organization?s gaming/special events books and records: Name Address 15a Does the organization have a contract with a third party from whom the organization receives gaming revenue? Yes i: No If "Yes," enter the amount of gaming revenue received by the organization and the amount of gaming revenue retained by the third party 0 if "Yes," enter name and address of the third party: Name Address 16 Gaming manager information: Name Gaming manager compensation Description of services provided Director/officer I: Employee El Independent contractor 17 Mandatory distributions: a Is the organization required under state law to make charitable distributions from the gaming proceeds to retain the state gaming license? .. El Yes N0 Enter the amount of distributions required under state law to be distributed to other exempt organizations or spent in the organization's own exempt activities during the tax year Part Supplemental Information. Provide the explanations required by Part I, line 2b, columns and and Part ill, lines 9, 9b, 10b, 15b. 15c, 16. and 17b, as applicable. Also complete this part to provide any additional information (see instructions). 332033 09-12?13 Schedule (Form 990 or 990-EZ) 2013 3 3 07040910 144064 BGA 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA SCHEDULE Compensation Information cvewa 1545-004? (Form 990) For certain Officers, Directors, Trustees, Key Employees, and Highest 1 3 Compensated Employees Complete if the organization answered "Yes" on Form 990, Part IV, line 23. Open to Public Department of the Treasury Attach to Form 990. I See separate instructions. internal Revenue Service Information about Schedule (Form 990) and its instructions is at Wm? gm gov/{n Name of the organization Employer identification number BETTER GOVERNMENT ASSOCIATION, INC. 36?0802950 Part I I Questions Regarding Compensation Yes No 1a Check the appropriate box(es) if the organization provided any of the following to or for a person listed in Form 990, Part VII, Section A, line 1a. Complete Part to provide any relevant information regarding these items. First-class or charter travel Housing allowance or residence for personal use Travel for companions 1: Payments for business use of personal residence Tax indemnification and gross?up payments Health or social club dues or initiation fees Discretionary spending account Personal services maid, chauffeur, chef) If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If complete Part to explain 1b 2 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all directors. trustees, and officers, including the CEO/Executive Director, regarding the items checked in line is? 2 3 Indicate which, if any, of the following the filing organization used to establish the compensation of the organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part Compensation committee Written employment contract Independent compensation consultant Compensation survey or study Form 990 of other organizations Approval by the board or compensation committee 4 During the year, did any person listed in Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization: a Receive a severance payment or payment? ., 4a Participate in, or receive payment from, a supplemental nonqualified retirement plan? 413 Participate in, or receive payment from, an equity-based compensation arrangement? 4c if "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part ill. Only section 501(c)(3) and 501(c)(4) organizations must complete lines 5-9. 5 For persons listed in Form 990, Part VII, Section A, line Ia, did the organization pay or accrue any compensation contingent on the revenues of: a The organization? Se Any Organization? .. 5b If "Yes" to line 5a or 5b. describe in Part ill. 6 For persons listed in Form 990, Part VII, Section A, line is, did the organization pay or accrue any compensation contingent on the net earnings of: a The organization? .. 6a Any related organization? .. an If "Yes" to line 6a or 6b, describe in Part 7 For persons listed in Form 990, Part VII, Section A, line is, did the organization provide any non-fixed payments not described in iines 5 and 6? if "Yes." describe in Part .. 7 8 Were any amounts reported in Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the initial contract exception described in Regulations section If "Yes," describe in Part 8 9 it "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section ., 9 LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990. Schedule (Form 990) 2013 332111 09-13?13 3 4 07040910 144064 BGA 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA 1 Schedule (Form 990) 2013 For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row Do not list any individuals that are not listed on Form 990, Part VII. BETTER GOVERNMENT ASSOCIATION, INC . 36?0802950 liart II I Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed. Page 2 and from related organizations, described in the instructions, on row Note. The sum of columns for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 121, applicable column (D) and (E) amounts for that individual. (B) Breakdown of W-2 andfor compensation (C) Retirement and (D) Nontaxable (E) Total of columns (F) Compensation 0th other deterred bene?ts reported as deferred . I ase onus er - . . (A) Name and Tme compensation incentive reportable compensatlon In pnor Form 990 compensation compensation (1) mm SHAW a) 193,750. 0. 0. 5,025. 13,815. 212,590. 0. (ii(ii) (ii) (ii) (ii) (ii) (ii) (ii) (ii) (ii) (ii) (ii) (ii) (ii) (5) (ii) (ii) 332112 Schedule .J (Form 990) 2013 09-13-13 3 5 Schedule (Form 990) 2013 BETTER GOVERNMENT ASSOCIATION INC . Paqe 3 I Part I Supplemental Information Provide the information, explanation, or descriptions required for Part 1, lines 1aand for Part II. Also complete this part for any additional information. PART I, LINE 1A: EXPLANATION: THE SOCIAL CLUB DUES ARE A BENEFIT FOR THE EXECUTIVE DIRECTOR AND IS OUTLINED IN HIS CONTRACT. THE ORGANIZATION IS DIRECTLY BILLED BY THE CLUB AND PAYS ALL BILLS DIRECTLY TO THE CLUB. EACH BILL INCLUDES AN ITEMIZED INVOICE THAT THE ACCOUNTANT MONITORS. Schedule (Form 990) 2013 332113 09-13-13 3 6 OMB No. 1545-0047 SCHEDULE 0 Supplemental Information to Form 990 or 990-EZ (Form 990 or omplete to provide information for responses to specific questions on 13 Form 990 or or to provide any additional information. Department cfthe Treasury Attach to Form 990 or 990-EZ. Open to Public Name of the organization Employer identification number BETTER GOVERNMENT ASSOCIATION, INC. 36?0802950 FORM 990, PART LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: COST OF TOWNSHIPS. IN ADDITION THE BGA CONTINUES TO PRODUCE INVESTIGATION. FORM 990, PART LINE 4D, OTHER PROGRAM SERVICES: CITIZEN WATCHDOG TRAINING PROGRAM THE CITIZEN WATCHDOG TRAINING IS A FREE PROGRAM THAT EMPOWERS CITIZENS TO EXAMINE GOVERNMENT AND DEMAND THE CHANGES THEY WANT TO SEE MADE. IN A SERIES OF FREE TRAINING SESSIONS HELD THROUGH THE STATE, CITIZENS LEARN HOW TO KEEP AN EYE ON GOVERNMENT FROM VETERAN JOURNALISTS AND LEGAL PROFESSIONALS. PRO BONO SPEAKERS TEACH CITIZENS HOW TO UNDERSTAND GOVERNMENT AND HOW TO USE THE FREEDOM OF INFORMATION ACT AND OPEN MEETINGS ACT. IN 2013 THE BGA TRAINED OVER 600 PEOPLE THROUGH THIS PROGRAM. IN ADDITION, THE BGA CONTINUED TO EXPAND ITS CITIZEN WATCHDOGS OF EDUCATION PROGRAM, A TRAINING PROGRAM DESIGNED TO EMPOWER PARENTS TO KEEP AN EYE ON THEIR LOCAL CHICAGO PUBLIC SCHOOLS. FINALLY, THE BGA HELD FREEDOM OF INFORMATION ACT CLINICS. EXPENSES 55,005. INCLUDING GRANTS OF 0. REVENUE 0. FORM 990, PART VI, SECTION B, LINE ll: EXPLANATION: THE DIRECTOR OF ADMINISTRATION AND PRESIDENT AND CEO WILL ENSURE THAT ALL MEMBERS OF THE BOARD OF DIRECTORS HAVE THE OPPORTUNITY TO REVIEW THE FORM 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C: EXPLANATION: THE BOARD HAS A STANDING COMMITTEE, THE LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or Schedule 0 (Form 990 or (2013) 332211 09-04?13 37 07040910 144064 BGA 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA SchedweC3Wonn9900r990EZ}9013) Page2 Name of the organization Employer identification number BETTER GOVERNMENT ASSOCIATION, INC. 36?0802950 TRUSTEESHIP COMMITTEE, THAT KEEPS AN EVALUATION CHART ON EACH BOARD MEMBER AND OVERSEES ACTIVITIES THAT MIGHT RESULT IN POSSIBLE CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A: EXPLANATION: THE COMPENSATION PROCESS INCLUDED THE EXECUTIVE COMMITTEE APPOINTING A TO WORK WITH LEGAL COUNCIL AND TO MAKE A RECOMMENDATION TO THE FULL BOARD OF DIRECTORS. THE DID A FULL EVALUATION OF THE EXECUTIVE PERFORMANCE IN THE PROCESS OF RENEGOTIATING THE CONTRACT. THE SUB-COMMITTEE ALSO WORKED WITH A NONPROFIT MANAGEMENT CONSULTANT WHO USED EXISTING STUDIES THAT COMPARED NONPROFIT SALARIES FOR PRESIDENT TYPE POSITIONS. THE CONTRACT WAS DISCUSSED AND APPROVED IN EXECUTIVE SESSION OF THE FULL BOARD OF DIRECTORS. THE CONTRACT WAS LAST REVIEWED IN NOVEMBER 2013. THE ORGANIZATION DOES NOT HAVE ANY OTHER COMPENSATED KEY EMPLOYEES OR TOP MANAGEMENT OFFICIALS. FORM 990, PART VI, SECTION C, LINE l9: EXPLANATION: THE ORGANIZATION MAKES ITS BYLAWS AVAILABLE ON ITS WEBSITE AND THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. 33%,33 Schedule 0 (Form 990 or 990-52) (2013) 38 07040910 144064 BGA 2013.04021 BETTER GOVERNMENT ASSOCIATI BGA