Log Cabin Republicans FY2023 filing

Not tax-deductible

Washington, DC501(c)(4)EIN 52-1811081Revenue $95K in FY2023

On file with the IRSlogcabin.org1220 L St Nw Ste 100 Pmb 407, 20005-4033 · Washington, DCTax-exempt since Oct 1993

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The Log Cabin Republicans (lcr), a district of columbia not-for-profit corporation was incorporated on february 12, 1993 to work within the republican party to advocate equal rights for all americans, including gays and lesbians. The Log Cabin Republicans is involved in a variety of education and lobbying efforts regarding issues such as gay and lesbian families, healthcare, workplace discrimination, defending the constitution and defending freedom.

76¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2023 · 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
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
2 of 5
filings with a surplus
Average deficit $38K a year · 5% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.5 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $50K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$446K
×19 of total assets
Concern: liabilities are 1900% of assets; over 80%.
Pt X · Ln 26
Independent board members
18
of 19 voting members
Looks good: 18 of 19 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$95K
-91% vs prior year
Spent
$385K
To programs
76%
Net assets
−$421K
By yearFY2020–FY2024
Revenue
$95K
FY2023▼ -91%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.3M
FY2021$321K
FY2022$1.0M
FY2023$95K
FY2024$1.5M
Expenses
$385K
FY2023▼ -68%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.1M
FY2021$375K
FY2022$1.2M
FY2023$385K
FY2024$1.3M
Net assets
−$421K
FY2023▼ -222%
Tap a bar for its year
Net assets by fiscal year
FY2020$119K
FY2021$65K
FY2022−$131K
FY2023−$421K
FY2024−$223K

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 1993.

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

Where the money goes

76 cents of each dollar spent went to programs.

Program services 76% · $293K Management & general 16% · $60K Fundraising 8% · $32K

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

20 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice Chairma
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Log Cabin Republicans executive salaries →

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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

Advocates for equal rights for LGBTQ+ Americans within the Republican Party.

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3 programs · $280K · in their own filed words · FY2023
01

Education & Advocacy

Log cabin republicans conducts education and advocacy programs in a variety of key areas including preservation of marriage equality, LGBT service in the military, HIV/AIDS, national defense, defending the constitution, and workplace nondiscrimination.

$166Kprogram expense
02

Chapter Development

Materials related to growing and resourcing our chapters, includes collateral materials, policy analysis, communications content and distribution, organizational management training, etc.

$90Kprogram expense
03

Outspoken

Our digital messaging campaign that created a "virtual chapter", giving individuals living far and wide the opportunity to educate, advocate and create content for sharing their individual messages.

$24Kprogram 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 · FY2024
Total grants receivedfrom 1 funder$50K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$95K
Ln 12
Gifts and grantsLn 1h$72K
Fees for servicesLn 2g$43K
Investment incomeLn 3$1
Money outPt IX
$385K
Ln 25
Programscol B$293K
Managementcol C$60K
Fundraisingcol D$32K
Owns and owesPt X
−$421K
net assets · Ln 32
Cash and savingsLn 1–2$15K
Total assetsLn 16$25K
LiabilitiesLn 26$446K
PeoplePt VI, VII
20
listed · VII A
PaidVII A0
Voting boardVI 1a19
IndependentVI 1b18
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$72K
Fees for servicesLn 2g$43K
Investment incomeLn 3$1
Total revenueLn 12$95K
Assets in detailPt X, end of year
CashLn 1$15K
SavingsLn 2$45
Cash and savings togetherLn 1–2$15K
Other assetsLn 15$7K
Total assetsLn 16$25K
LiabilitiesLn 26$446K
Net assetsLn 32−$421K
OperationsPt I, VI
EmployeesI 51
VolunteersI 6275
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 FY23End FY23
Cash and savingsLn 1–2$19K$15K
Total assetsLn 16$32K$25K
LiabilitiesLn 26$163K$446K
Net assetsLn 32−$131K−$421K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$114K$114K
Other employee benefitsLn 9$1K$1K
Payroll taxesLn 10$12K$12K
Legal feesLn 11b$28K$28K
Accounting feesLn 11c$12K$22$12K
Other fees for servicesLn 11g$102K$102K
Advertising and promotionLn 12$7K$6K$828
Office expensesLn 13$10K$9K$1K$55
Information technologyLn 14$52K$28K$3K$21K
OccupancyLn 16$15K$8K$8K
TravelLn 17$10K$9K$378$927
Conferences, conventions and meetingsLn 19$8K$4K$4K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$10K$275$9K
Total functional expensesLn 25$385K$293K$60K$32K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.5M$1.3M$198K−$223K 990 PDF
FY2023 Viewing $95K$385K−$290K−$421K 990 PDF
FY2022 $1.0M$1.2M−$196K−$131K 990 PDF
FY2021 $321K$375K−$54K$65K 990 PDF
FY2020 $1.3M$1.1M$151K$119K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $94,628 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,059,137$72,350
I-9 Program service revenuePrior year $18,700$43,100
I-10 Investment incomePrior year $2$1
I-11 Other revenuePrior year −$71,156−$20,823
I-12 Total revenuePrior year $1,006,683$94,628
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $177,798$127,124
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,025,054$257,846
I-18 Total expensesPrior year $1,202,852$384,970
I-19 Revenue less expensesPrior year −$196,169−$290,342
Part VI · Governance 18 of 19 board members independent, no flags
VI-1a Voting members of the governing body19
VI-1b Independent voting members18
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 $94,628 across 6 lines filed
VIII-1f All other contributions, gifts and grants$72,350
VIII-1h Total contributions, gifts and grants$72,350
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $43,100$43,100
VIII-3 Investment incomeExcluded from tax $1$1
VIII-8 Net income from fundraising events−$20,823
VIII-12 Total revenueRelated to mission $43,100 · Excluded from tax $1$94,628
Part IX · Statement of functional expenses $384,970 across 14 lines filed
IX-7 Other salaries and wagesPrograms $113,546$113,546
IX-9 Other employee benefitsPrograms $1,410$1,410
IX-10 Payroll taxesPrograms $12,168$12,168
IX-11b Legal feesManagement $28,226$28,226
IX-11c Accounting feesPrograms $22 · Management $11,938$11,960
IX-11g Other fees for servicesPrograms $101,500$101,500
IX-12 Advertising and promotionPrograms $6,309 · Fundraising $828$7,137
IX-13 Office expensesPrograms $8,931 · Management $1,170 · Fundraising $55$10,156
IX-14 Information technologyPrograms $28,252 · Management $2,991 · Fundraising $20,799$52,042
IX-16 OccupancyPrograms $7,536 · Management $7,535$15,071
IX-17 TravelPrograms $9,039 · Management $378 · Fundraising $927$10,344
IX-19 Conferences, conventions and meetingsPrograms $3,940 · Management $3,578$7,518
IX-23 InsuranceManagement $4,159$4,159
IX-24 Other expenses (24a–d)Management $275 · Fundraising $9,458$9,733
IX-25 Total functional expensesPrograms $292,653 · Management $60,250 · Fundraising $32,067$384,970
Part X · Balance sheet $24,741 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $19,023$14,517
X-2 Savings and temporary cash investmentsStart of year $41$45
X-9 Prepaid expenses and deferred chargesStart of year $6,034$2,869
X-15 Other assetsStart of year $7,310$7,310
X-16 Total assetsStart of year $32,408$24,741
X-17 Accounts payable and accrued expensesStart of year $163,193$445,868
X-26 Total liabilitiesStart of year $163,193$445,868
X-27 Net assets without donor restrictionsStart of year −$130,785−$421,127
X-32 Total net assets or fund balancesStart of year −$130,785−$421,127
X-33 Total liabilities and net assetsStart of year $32,408$24,741
Part XI · Reconciliation of net assets −$421,127 net assets at year end
XI-1 Total revenue$94,628
XI-2 Total expenses$384,970
XI-3 Revenue less expenses−$290,342
XI-4 Net assets at start of year−$130,785
XI-10 Net assets at end of year−$421,127

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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