Citizens Utility Board

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EIN 36-3306846 Membership association Chicago, IL
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Revenue & expenses by yearFY2020–FY2024
Revenue
$486K
FY2024▼ -1%
Expenses
$465K
FY2024▼ -33%

Form 990 for the fiscal year ending December 2024 (IRS tax year 2024).


Advocates for Illinois utility customers in court and educates them about their rights. For fiscal year 2024 it reported $486K in revenue, $465K in expenses, and $-5K in net assets.Pt I

Type
Membership association · Nonprofit
Location
Chicago, IL
Website
www.citizensutilityboard.org
Filings
5 on file (2020–2024)
Revenue
$486KFY2024
Expenses
$465K
Net assets
$-5K
People
8
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Provided by the organization

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Size
$100K–1M
What they do
Advocates for Illinois utility customers in court and educates them about their rights.
Leadership
Sarah Moskowitz · Executive Director · $117K
Money in and out
$486K revenue, $465K expenses
Bottom line
+4% operating surplus

What Funders Ask

6 questions, answered from this org's own filings

Will my donation be tax-deductible?

WARNING

No — not deductible

IRS records this as a A social-welfare organization or civic league. Contributions are generally not tax-deductible.; contributions are not deductible as charitable gifts. See detail →

Can I donate to this org right now?

GOOD

No revocation on IRS record

This EIN does not appear on the IRS auto-revocation list. See detail →

Is this organization up to date?

GOOD

Filed FY2024 (typical filing lag)

Most recent Form 990 on file is for fiscal year 2024 (2 years ago). See detail →

Is it receiving grants from reputable foundations?

GOOD

1 funder — Midwest Building Decarbonization Coalition

1 distinct foundation funder(s) on file, $21K received in the most recent year with grants. See detail →

How is the money spent?

GOOD

78% to programs

78% of total functional expenses went to program services in the most recent filing (Form 990 Part IX); the rest is overhead and fundraising. See detail →

What's its financial size and trend?

NEUTRAL

$100K–1M · ↓ -1% vs prior year

Revenue band $100K–1M, -1% versus the prior filing year (down). See detail →

Membership & operating revenue · FY2024
Total revenue
$486K
Pt VIII · Ln 12
Total expenses
$465K
Pt IX · Ln 25
Net assets
$-5K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $20K
Where spending went · Part IX cols B–D
Program services $0.78 Management & general $0.15 Fundraising $0.07
Operating surplus
+4%
revenue over expenses▲ +110% vs prior filing year
Earned revenue
0%
of revenue from program services & dues
Payroll share
61%
of spending is salaries & benefits▲ +37% vs prior filing year

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Summary of the Filing

Part I · fiscal year 2024 · Form 990
Total assets
$718K
FY2024▼ -3%
Total liabilities
$724K
FY2024▼ -6%
Revenue less expensesPt I · Ln 19$20K
Total assetsPt X · Ln 16$718K
Program-expense ratioPt IX · col B78%
Voting members of governing bodyPt I · Ln 37
Independent voting membersPt I · Ln 47

Identity & Classification

Form 990 Header · IRS Business Master File
Legal name (IRS)Hdr · item CCitizens Utility Board
EINHdr · item D36-3306846
Principal addressHdr · item CChicago, IL
WebsiteHdr · item Jwww.citizensutilityboard.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MIL
Exempt statusHdr · item I501(c)(4) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFDec 1984

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a7
Independent voting membersPt VI · Ln 1b7
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$116,690Pt VII · Sec A
Director,president
$0Pt VII · Sec A
Director,vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director,secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
David Kolata——$152,451$152,200$160,820
Sarah Moskowitz$116,690$107,069———

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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Mission & Programs · Part III

Where the work happens

1 program service account for $365K of program spending, described in the organization's own filed words · FY2024.
01

To promote the statewide interest in the health, welfare and prosperity of illinois citizens by ensuring effective democratic representations of utility consumers before various commissions and courts and by providing education of utility service, prices, benefits and conservation.

$365Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants100%$486K
— government grantsLn 1e$60K
Total revenueLn 12$486K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.78 Management & general $0.15 Fundraising $0.07
Program services78%$365K
Management & general15%$68K
Fundraising7%$33K
Total functional expensesLn 25$465K

Balance Sheet

Part X · end of year
CashLn 1$256K
Total assetsLn 16$718K
Total liabilitiesLn 26$724K
Total net assetsLn 32$-5K
Months of cash on handcomputed6.6

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $256K · Operating expenses/yr $465K
6.6 months
Where the money goes
Program services
Program services $365K · Total expenses $465K
78%
Management & General
Management & general $68K · Total expenses $465K
15%
Fundraising
Fundraising $33K · Total expenses $465K
7%
Cost to raise $1
Fundraising expense (3-yr avg) $82K · Solicited contributions (3-yr avg) $539K
$0.15 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $486K · Total revenue $486K
100%
Government reliance
Government grants $60K · Total revenue $486K
12%
Earned-income share
Program service revenue $0 · Total revenue $486K
0%
Investment reliance
Investment income $0 · Total revenue $486K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $465K
0%
Growth & trend
Revenue growth (YoY)
This year $486K · Prior year $491K
-1%
Revenue CAGR
FY2020 $954K · FY2024 $486K
-16%
Net-asset trend (YoY)
End of year $-5K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $486K · Expenses $465K
+4%
Liabilities-to-Assets
Total liabilities — · Total assets $718K
—
Net-asset ratio
Net assets $-5K · Total assets $718K
-0.8%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $718K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Sarah Moskowitz · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $117K · Total expenses $465K
25%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $285K · Total expenses $465K
61%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 78%——
Overhead ratio 15%——
Fundraising cost ratio 7%——
Revenue growth -1%——
Legal fee ratio 0.3%——
Accounting fee ratio 5%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$21K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$486K revenue · viewing · ⤓ 990 PDF
FY2023$491K revenue · ⤓ 990 PDF
FY2022$700K revenue · ⤓ 990 PDF
FY2021$781K revenue · ⤓ 990 PDF
FY2020$954K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

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