A society that provides competitive insurance and retirement products to its members.

501(c)(8) fraternal beneficiary society; the IRS lists gifts to it as tax-deductible.
100¢ of each $1 spent went to programs.
Run by 3,900 volunteers and 14 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(8)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average deficit $158K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$521K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Plus $90.8M in investments, Pt X · Ln 11–13
Fine: 0.3 months of spending in cash, plus $90.8M in investments.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $62K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$93.6M
99% of total assets
Concern: liabilities are 99% of assets; over 80%.
Pt X · Ln 26
Independent board members
9
of 10 voting members
Looks good: 9 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$16.6M
-15% vs prior year
Spent
$18.0M
To programs
100%
Net assets
$794K
By yearFY2020–FY2024
Revenue
$16.6M
FY2024▼ -15%
Tap a bar for its year
Revenue by fiscal year
FY2020$21.5M
FY2021$24.2M
FY2022$24.2M
FY2023$19.5M
FY2024$16.6M
Expenses
$18.0M
FY2024▼ -15%
Tap a bar for its year
Expenses by fiscal year
FY2020$21.1M
FY2021$24.0M
FY2022$22.6M
FY2023$21.3M
FY2024$18.0M
Net assets
$794K
FY2024▼ -74%
Tap a bar for its year
Net assets by fiscal year
FY2020$4.0M
FY2021$4.2M
FY2022$4.7M
FY2023$3.0M
FY2024$794K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1940.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $18.0M

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990; $521K paid to officers and key staff.

Part VII, Section A · reportable compensation
Director/President
$220,354Pt VII · Sec A
Sales Manager
$122,978Pt VII · Sec A
Secretary/Tresurer
$112,111Pt VII · Sec A
Chairman of the Board
$10,000Pt VII · Sec A
Director
$7,000Pt VII · Sec A
Director
$7,000Pt VII · Sec A
$7,000Pt VII · Sec A
$7,000Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
John Kielczewski$220,354$225,108$192,484$194,550$186,789
Matthew Koski—$100,067$139,242$136,678$129,937
Julie Souza$122,978$137,192$118,770$108,346$105,111
Nick Kosmas$112,111————
Thomas Hummel————$100,249
Irma Farrell$10,000$11,000$9,250$9,500$9,000
Kenneth Dvorsky$7,000$8,000$6,250$6,500$6,000
Thomas Ledvina$7,000$8,000$6,250$6,500$6,000

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

Programs and updates

Offers competitive insurance and retirement products to members.

Questions for Csa Fraternal Life

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Your first name shows with your question. Csa Fraternal Life answers here, for everyone.

Provided by the organization

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1 program · in their own filed words · FY2024
01

CSA provides benefits and services coverage for life insurance and annuity products. CSA is Americas oldest fraternal benefit society, and was established to help those in need. CSA was founded in 1854 on the principles of equality, harmony, and fraternity.

Pt IX · col B

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$62K
Grants paid · 5 grants · $154K · 2020–2024
Unitemized GrantFY2024$28,000
Unitemized GrantFY2023$23,100
Unitemized GrantFY2022$23,100
Unitemized GrantFY2021$29,500
Unitemized GrantFY2020$50,500

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$16.6M
Ln 12
Fees for servicesLn 2g$12.8M
Investment incomeLn 3$3.7M
Other incomeLn 4–11$4K
Money outPt IX
$18.0M
Ln 25
Programscol B$18.0M
Owns and owesPt X
$794K
net assets · Ln 32
Cash and savingsLn 1–2$434K
Total assetsLn 16$94.4M
LiabilitiesLn 26$93.6M
PeoplePt VI, VII
12
listed · VII A
PaidVII A12
Voting boardVI 1a10
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$12.8M
Investment incomeLn 3$3.7M
Other incomeLn 4–11$4K
Total revenueLn 12$16.6M
Assets in detailPt X, end of year
CashLn 1$434K
Cash and savings togetherLn 1–2$434K
InvestmentsLn 11–13$90.8M
Other assetsLn 15$2.1M
Total assetsLn 16$94.4M
LiabilitiesLn 26$93.6M
Net assetsLn 32$794K
OperationsPt I, VI
EmployeesI 514
VolunteersI 63,900
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 FY24End FY24
Cash and savingsLn 1–2$235K$434K
InvestmentsLn 11–13$94.6M$90.8M
Total assetsLn 16$97.8M$94.4M
LiabilitiesLn 26$94.8M$93.6M
Net assetsLn 32$3.0M$794K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$28K$28K
Benefits paid to or for membersLn 4$15.0M$15.0M
Pay of current officers, directors and key staffLn 5$604K$604K$0$0
Other salaries and wagesLn 7$669K$669K$0$0
Pension plan contributionsLn 8$19K$19K$0$0
Other employee benefitsLn 9$151K$151K$0$0
Payroll taxesLn 10$75K$75K$0$0
Legal feesLn 11b$73K$73K$0$0
Accounting feesLn 11c$40K$40K$0$0
Investment management feesLn 11f$115K$115K$0$0
Advertising and promotionLn 12$7K$7K$0$0
Office expensesLn 13$115K$115K$0$0
Information technologyLn 14$105K$105K$0$0
OccupancyLn 16$215K$215K$0$0
TravelLn 17$171K$171K$0$0
InsuranceLn 23$57K$57K$0$0
Other expenses (24a–d)Ln 24$514K$514K$0$0
Total functional expensesLn 25$18.0M$18.0M$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $16.6M$18.0M−$1.4M$794K 990 PDF
FY2023 $19.5M$21.3M−$1.8M$3.0M 990 PDF
FY2022 $24.2M$22.6M$1.7M$4.7M 990 PDF
FY2021 $24.2M$24.0M$264K$4.2M 990 PDF
FY2020 $21.5M$21.1M$449K$4.0M 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 J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $16,575,080 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $15,343,622$12,845,311
I-10 Investment incomePrior year $3,771,506$3,725,458
I-11 Other revenuePrior year $351,982$4,311
I-12 Total revenuePrior year $19,467,110$16,575,080
I-13 Grants and similar amounts paidPrior year $23,100$28,000
I-14 Benefits paid to membersPrior year $18,270,975$15,014,389
I-15 Salaries and benefitsPrior year $1,476,612$1,517,890
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,488,899$1,413,205
I-18 Total expensesPrior year $21,259,586$17,973,484
I-19 Revenue less expensesPrior year −$1,792,476−$1,398,404
Part VI · Governance 9 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members9
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 $16,575,080 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$12,845,311
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$3,725,458
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $4,311 · Unrelated business $0 · Excluded from tax $0$4,311
VIII-12 Total revenueRelated to mission $16,575,080 · Unrelated business $0 · Excluded from tax $0$16,575,080
Part IX · Statement of functional expenses $17,973,484 across 17 lines filed
IX-2 Grants to domestic individualsPrograms $28,000$28,000
IX-4 Benefits paid to or for membersPrograms $15,014,389$15,014,389
IX-5 Pay of current officers, directors and key staffPrograms $603,889 · Management $0 · Fundraising $0$603,889
IX-7 Other salaries and wagesPrograms $669,029 · Management $0 · Fundraising $0$669,029
IX-8 Pension plan contributionsPrograms $18,902 · Management $0 · Fundraising $0$18,902
IX-9 Other employee benefitsPrograms $151,292 · Management $0 · Fundraising $0$151,292
IX-10 Payroll taxesPrograms $74,778 · Management $0 · Fundraising $0$74,778
IX-11b Legal feesPrograms $72,778 · Management $0 · Fundraising $0$72,778
IX-11c Accounting feesPrograms $40,500 · Management $0 · Fundraising $0$40,500
IX-11f Investment management feesPrograms $115,463 · Management $0 · Fundraising $0$115,463
IX-12 Advertising and promotionPrograms $6,673 · Management $0 · Fundraising $0$6,673
IX-13 Office expensesPrograms $115,028 · Management $0 · Fundraising $0$115,028
IX-14 Information technologyPrograms $104,812 · Management $0 · Fundraising $0$104,812
IX-16 OccupancyPrograms $215,280 · Management $0 · Fundraising $0$215,280
IX-17 TravelPrograms $171,350 · Management $0 · Fundraising $0$171,350
IX-23 InsurancePrograms $56,951 · Management $0 · Fundraising $0$56,951
IX-24 Other expenses (24a–d)Programs $514,370 · Management $0 · Fundraising $0$514,370
IX-25 Total functional expensesPrograms $17,973,484 · Management $0 · Fundraising $0$17,973,484
Part X · Balance sheet $94,376,425 assets, 9 lines filed
Asset lines not itemized here account for $1,032,221; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $235,162$434,410
X-11 Publicly traded securitiesStart of year $94,592,292$90,833,158
X-15 Other assetsStart of year $1,929,153$2,076,636
X-16 Total assetsStart of year $97,817,744$94,376,425
X-17 Accounts payable and accrued expensesStart of year $197,005$213,629
X-25 Other liabilitiesStart of year $94,595,815$93,368,637
X-26 Total liabilitiesStart of year $94,792,820$93,582,266
X-32 Total net assets or fund balancesStart of year $3,024,924$794,159
X-33 Total liabilities and net assetsStart of year $97,817,744$94,376,425
Part XI · Reconciliation of net assets $794,159 net assets at year end
XI-1 Total revenue$16,575,080
XI-2 Total expenses$17,973,484
XI-3 Revenue less expenses−$1,398,404
XI-4 Net assets at start of year$3,024,924
XI-9 Other changes in net assets−$832,361
XI-10 Net assets at end of year$794,159

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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