Citizen Guardian INC FY2020 filing

Not tax-deductible

Washington, DC501(c)(4)Since 2010Public & Societal Benefit EIN 27-3118521Revenue $5.2M in FY2020

On file with the IRScitizenguardian.org300 New Jersey Ave Nw Ste 900, 20001-2271 · Washington, DCTax-exempt since Sep 2010

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Citizen Guardian, Inc. has been established to research, educate and defend the First Amendment of the United States Constitution, specifically, the right, responsibility and duty to Petition the Government for redress of grievances.

501(c)(4) social-welfare organization; gifts are not tax-deductible as charitable contributions.
67¢ of each $1 spent went to programs.
$64K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(4)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $312K a year · 6% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
67%
of spending
Fine: 67% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$64K
to officers and key staff · 1% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Concern: 0.2 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $25K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2.3M
×17 of total assets
Concern: liabilities are 1700% of assets; over 80%.
Pt X · Ln 26
Independent board members
2
of 3 voting members
Looks good: 2 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.2M
Spent
$5.1M
To programs
67%
Net assets
−$2.2M
By yearFY2020–FY2025
Revenue
$5.2M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$5.2M
FY2021$5.1M
FY2022$5.6M
FY2023$4.9M
FY2024$7.1M
FY2025$6.1M
Expenses
$5.1M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$5.1M
FY2021$5.4M
FY2022$4.0M
FY2023$5.4M
FY2024$6.0M
FY2025$6.2M
Net assets
−$2.2M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020−$2.2M
FY2021−$2.5M
FY2022−$943K
FY2023−$1.4M
FY2024−$278K
FY2025−$363K

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2010.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

67 cents of each dollar spent went to programs.

Program services 67% · $3.4M Management & general 2% · $99K Fundraising 31% · $1.6M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

3 people listed on the 990; $64K paid to officers and key staff.

Part VII, Section A · reportable compensation
President Treasurer
$63,750Pt VII · Sec A
Director
$0Pt VII · Sec A
Director Secretary
$0Pt VII · Sec A

James E Carney’s $65K as President Treasurer is at the 10th percentile of top reported officer pay among 731 $1–10M public & societal benefit nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2022FY2021FY2020
James E Carney$65,000$85,000$110,000$91,000$63,750

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Educates and defends the right to petition the government for redress of grievances.

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Provided by the organization

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1 program · $3.4M · in their own filed words · FY2020
01

See Schedule O.

$3.4Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2022
Total grants receivedfrom 1 funder$25K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$5.2M
Ln 12
Gifts and grantsLn 1h$5.2M
Fees for servicesLn 2g$4K
Money outPt IX
$5.1M
Ln 25
Programscol B$3.4M
Managementcol C$99K
Fundraisingcol D$1.6M
Owns and owesPt X
−$2.2M
net assets · Ln 32
Cash and savingsLn 1–2$79K
Total assetsLn 16$146K
LiabilitiesLn 26$2.3M
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5.2M
Fees for servicesLn 2g$4K
Total revenueLn 12$5.2M
Assets in detailPt X, end of year
CashLn 1$79K
Cash and savings togetherLn 1–2$79K
Total assetsLn 16$146K
LiabilitiesLn 26$2.3M
Net assetsLn 32−$2.2M
OperationsPt I, VI
EmployeesI 56
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$332K$79K
Total assetsLn 16$396K$146K
LiabilitiesLn 26$2.6M$2.3M
Net assetsLn 32−$2.2M−$2.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$64K$45K$19K
Other salaries and wagesLn 7$74K$51K$22K
Pension plan contributionsLn 8$19K$13K$6K
Payroll taxesLn 10$21K$14K$6K
Accounting feesLn 11c$21K$21K
Professional fundraising feesLn 11e$263K$263K
Advertising and promotionLn 12$21K$15K$6K
Office expensesLn 13$14K$10K$4K
OccupancyLn 16$5K$4K$2K
InsuranceLn 23$12K$8K$3K
Other expenses (24a–d)Ln 24$3.8M$2.7M$11K$1.0M
All other expensesLn 24e$825K$531K$66K$227K
Total functional expensesLn 25$5.1M$3.4M$99K$1.6M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $6.1M$6.2M−$69K−$363K 990 PDF
FY2024 $7.1M$6.0M$1.1M−$278K 990 PDF
FY2023 $4.9M$5.4M−$452K−$1.4M 990 PDF
FY2022 $5.6M$4.0M$1.6M−$943K 990 PDF
FY2021 $5.1M$5.4M−$343K−$2.5M 990 PDF
FY2020 Viewing $5.2M$5.1M$67K−$2.2M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $5,176,275 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,812,948$5,171,825
I-9 Program service revenuePrior year $21,074$4,450
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $4,834,022$5,176,275
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $187,311$176,664
I-16a Professional fundraising feesPrior year $187,836$263,093
I-17 Other expensesPrior year $3,840,193$4,669,646
I-18 Total expensesPrior year $4,215,340$5,109,403
I-19 Revenue less expensesPrior year $618,682$66,872
Part VI · Governance 2 of 3 board members independent, no flags
VI-1a Voting members of the governing body3
VI-1b Independent voting members2
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $5,176,275 across 4 lines filed
VIII-1f All other contributions, gifts and grants$5,171,825
VIII-1h Total contributions, gifts and grants$5,171,825
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,450$4,450
VIII-12 Total revenueRelated to mission $4,450 · Unrelated business $0 · Excluded from tax $0$5,176,275
Part IX · Statement of functional expenses $5,109,403 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $44,625 · Fundraising $19,125$63,750
IX-7 Other salaries and wagesPrograms $51,491 · Fundraising $22,068$73,559
IX-8 Pension plan contributionsPrograms $13,117 · Fundraising $5,622$18,739
IX-10 Payroll taxesPrograms $14,431 · Fundraising $6,185$20,616
IX-11c Accounting feesManagement $21,446$21,446
IX-11e Professional fundraising feesFundraising $263,093$263,093
IX-12 Advertising and promotionPrograms $14,923 · Fundraising $6,395$21,318
IX-13 Office expensesPrograms $10,011 · Fundraising $4,290$14,301
IX-16 OccupancyPrograms $3,627 · Fundraising $1,555$5,182
IX-23 InsurancePrograms $8,052 · Fundraising $3,450$11,502
IX-24 Other expenses (24a–d)Programs $2,742,890 · Management $10,925 · Fundraising $1,017,547$3,771,362
IX-24e All other expensesPrograms $530,820 · Management $66,221 · Fundraising $227,494$824,535
IX-25 Total functional expensesPrograms $3,433,987 · Management $98,592 · Fundraising $1,576,824$5,109,403
Part X · Balance sheet $145,713 assets, 8 lines filed
Asset lines not itemized here account for $18,008; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $332,007$79,427
X-9 Prepaid expenses and deferred chargesStart of year $46,269$48,278
X-16 Total assetsStart of year $396,284$145,713
X-17 Accounts payable and accrued expensesStart of year $2,585,975$2,294,382
X-26 Total liabilitiesStart of year $2,585,975$2,298,532
X-27 Net assets without donor restrictionsStart of year −$2,189,691−$2,152,819
X-32 Total net assets or fund balancesStart of year −$2,189,691−$2,152,819
X-33 Total liabilities and net assetsStart of year $396,284$145,713
Part XI · Reconciliation of net assets −$2,152,819 net assets at year end
XI-1 Total revenue$5,176,275
XI-2 Total expenses$5,109,403
XI-3 Revenue less expenses$66,872
XI-4 Net assets at start of year−$2,189,691
XI-8 Prior period adjustments−$30,000
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$2,152,819

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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