Citizenship Trust FY2020 filing

Tax-deductible

Montevallo, AL501(c)(3)Since 1995EducationEIN 63-1155922Revenue $5.2M in FY2020

On file with the IRSamericanvillage.org3727 Hwy 119, 35115-0000 · Montevallo, ALTax-exempt since Aug 1996Publicly supported charity — 170(b)(1)(A)(vi)

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Serves as an educational institution whose mission is to strengthen and renew the foundations of american liberty and self- government by engaging and inspiring citizens and leaders, with a special emphasis on programs for young people.

501(c)(3) charity; gifts are tax-deductible.
54¢ of each $1 spent went to programs.
$395K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
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
6 of 6
filings with a surplus
Average surplus $5.5M a year · 52% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
54%
of spending
Worth a look: 54% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$395K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
16 mo
of spending, in cash
Looks good: 15.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$20.6M
61% of total assets
Fine: liabilities are 61% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
25
of 25 voting members
Looks good: 25 of 25 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
$5.0M
To programs
54%
Net assets
$13.5M
By yearFY2020–FY2025
Revenue
$5.2M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$5.2M
FY2021$4.6M
FY2022$6.3M
FY2023$20.2M
FY2024$8.8M
FY2025$18.3M
Expenses
$5.0M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$5.0M
FY2021$3.5M
FY2022$4.1M
FY2023$5.0M
FY2024$6.1M
FY2025$6.8M
Net assets
$13.5M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$13.5M
FY2021$15.0M
FY2022$17.2M
FY2023$32.4M
FY2024$35.1M
FY2025$46.6M

From the FY2020 Form 990 (year ending September 2020) · 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 Aug 1996.

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

Where the money goes

54 cents of each dollar spent went to programs.

Program services 54% · $2.7M Management & general 36% · $1.8M Fundraising 10% · $475K

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

27 people listed on the 990; $395K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
CEO/Secretar
$359,376Pt VII · Sec A
$35,345Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Alan B Miller’s $153K as CEO/Ex Offic is at the 17th percentile of top reported officer pay among 3683 $10–100M education 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 · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Thomas G Walker JR—————$359,376
Thomas G Walker———$179,646——
Tom Walker$38,000$37,000$71,935—$176,503—
Alan B Miller$153,000$153,000————
Logan Ganey$98,037$91,963$92,438$84,337$76,431$35,345
Alan Miller——$69,865———

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

Inspires citizens and leaders, especially youth, to strengthen American liberty and self-government.

Questions for Citizenship Trust

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Provided by the organization

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1 program · $2.7M · in their own filed words · FY2019
01

To enhance and promote citizenship education of young people

$2.7Mprogram 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 · FY2023
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$5.2M
Ln 12
Gifts and grantsLn 1h$4.8M
Fees for servicesLn 2g$167K
Investment incomeLn 3$106K
Money outPt IX
$5.0M
Ln 25
Programscol B$2.7M
Managementcol C$1.8M
Fundraisingcol D$475K
Owns and owesPt X
$13.5M
net assets · Ln 32
Cash and savingsLn 1–2$6.5M
Total assetsLn 16$34.1M
LiabilitiesLn 26$20.6M
PeoplePt VI, VII
27
listed · VII A
PaidVII A2
Voting boardVI 1a25
IndependentVI 1b25
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.8M
Government grantsLn 1e$4.4M
Fees for servicesLn 2g$167K
Investment incomeLn 3$106K
Other incomeLn 4–11$106K
Total revenueLn 12$5.2M
Assets in detailPt X, end of year
CashLn 1$6K
SavingsLn 2$6.5M
Cash and savings togetherLn 1–2$6.5M
InvestmentsLn 11–13$3.4M
Land, buildings, equipmentLn 10c$21.9M
Other assetsLn 15$1.2M
Total assetsLn 16$34.1M
LiabilitiesLn 26$20.6M
Net assetsLn 32$13.5M
OperationsPt I, VI
EmployeesI 531
VolunteersI 6100
Fiscal year endsHeaderSeptember
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$5.5M$6.5M
InvestmentsLn 11–13$3.1M$3.4M
Land, buildings, equipmentLn 10c$21.2M$21.9M
Total assetsLn 16$31.7M$34.1M
LiabilitiesLn 26$18.8M$20.6M
Net assetsLn 32$12.9M$13.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$438K$108K$187K$143K
Other salaries and wagesLn 7$1.6M$621K$792K$231K
Pension plan contributionsLn 8$82K$31K$37K$14K
Other employee benefitsLn 9$143K$48K$69K$27K
Payroll taxesLn 10$159K$56K$75K$29K
Legal feesLn 11b$3K$2K$1K
Accounting feesLn 11c$37K$22K$15K
Other fees for servicesLn 11g$146K$88K$59K
Advertising and promotionLn 12$63K$38K$25K
Office expensesLn 13$198K$142K$56K
OccupancyLn 16$505K$303K$202K
TravelLn 17$8K$5K$3K
InterestLn 20$549K$466K$82K
Depreciation, depletion and amortizationLn 22$762K$648K$114K
InsuranceLn 23$84K$50K$34K
Other expenses (24a–d)Ln 24$138K$64K$43K$31K
Total functional expensesLn 25$5.0M$2.7M$1.8M$475K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $18.3M$6.8M$11.5M$46.6M 990 PDF
FY2024 $8.8M$6.1M$2.7M$35.1M 990 PDF
FY2023 $20.2M$5.0M$15.2M$32.4M 990 PDF
FY2022 $6.3M$4.1M$2.2M$17.2M 990 PDF
FY2021 $4.6M$3.5M$1.0M$15.0M 990 PDF
FY2020 Viewing $5.2M$5.0M$227K$13.5M 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 FY2020 990 (6 parts)
Part I · Summary $5,186,320 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,380,090$4,806,777
I-9 Program service revenuePrior year $307,375$167,098
I-10 Investment incomePrior year $438,849$106,477
I-11 Other revenuePrior year $130,510$105,968
I-12 Total revenuePrior year $4,256,824$5,186,320
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,891,855$2,467,193
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $3,116,351$2,492,140
I-18 Total expensesPrior year $5,008,206$4,959,333
I-19 Revenue less expensesPrior year −$751,382$226,987
Part VI · Governance 25 of 25 board members independent, no flags
VI-1a Voting members of the governing body25
VI-1b Independent voting members25
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 $5,186,320 across 7 lines filed
Lines not itemized here account for $5,216 of total revenue; see the IRS return.
VIII-1e Government grants$4,415,304
VIII-1f All other contributions, gifts and grants$391,473
VIII-1h Total contributions, gifts and grants$4,806,777
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $167,098$167,098
VIII-3 Investment incomeExcluded from tax $106,477$106,477
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $100,752$100,752
VIII-12 Total revenueRelated to mission $273,066 · Excluded from tax $106,477$5,186,320
Part IX · Statement of functional expenses $4,959,333 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $107,562 · Management $186,565 · Fundraising $143,419$437,546
IX-7 Other salaries and wagesPrograms $621,299 · Management $792,191 · Fundraising $231,424$1,644,914
IX-8 Pension plan contributionsPrograms $31,152 · Management $36,890 · Fundraising $13,936$81,978
IX-9 Other employee benefitsPrograms $47,747 · Management $69,059 · Fundraising $26,642$143,448
IX-10 Payroll taxesPrograms $55,758 · Management $74,875 · Fundraising $28,674$159,307
IX-11b Legal feesPrograms $1,659 · Management $1,106$2,765
IX-11c Accounting feesPrograms $22,141 · Management $14,761$36,902
IX-11g Other fees for servicesPrograms $87,806 · Management $58,537$146,343
IX-12 Advertising and promotionPrograms $37,612 · Management $25,074$62,686
IX-13 Office expensesPrograms $141,732 · Management $56,272$198,004
IX-16 OccupancyPrograms $302,988 · Management $201,992$504,980
IX-17 TravelPrograms $4,976 · Management $3,317$8,293
IX-20 InterestPrograms $466,284 · Management $82,285$548,569
IX-22 Depreciation, depletion and amortizationPrograms $647,771 · Management $114,313$762,084
IX-23 InsurancePrograms $50,273 · Management $33,516$83,789
IX-24 Other expenses (24a–d)Programs $64,202 · Management $42,800 · Fundraising $30,723$137,725
IX-25 Total functional expensesPrograms $2,690,962 · Management $1,793,553 · Fundraising $474,818$4,959,333
Part X · Balance sheet $34,101,677 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $7,444$5,911
X-2 Savings and temporary cash investmentsStart of year $5,519,793$6,528,872
X-3 Pledges and grants receivableStart of year $301,691$746,767
X-4 Accounts receivableStart of year $136,355$144,213
X-8 Inventories for sale or useStart of year $37,385$37,385
X-9 Prepaid expenses and deferred chargesStart of year $14,711$34,627
X-10c Land, buildings and equipment, netStart of year $21,246,924$21,923,237
X-11 Publicly traded securitiesStart of year $3,087,653$3,404,216
X-14 Intangible assetsStart of year $165,264$60,888
X-15 Other assetsStart of year $1,156,478$1,215,561
X-16 Total assetsStart of year $31,673,698$34,101,677
X-17 Accounts payable and accrued expensesStart of year $62,918$43,030
X-19 Deferred revenueStart of year $6,841$101,720
X-20 Tax-exempt bond liabilitiesStart of year $17,115,000$18,987,000
X-25 Other liabilitiesStart of year $1,032,726$1,517,590
X-26 Total liabilitiesStart of year $18,764,910$20,649,340
X-27 Net assets without donor restrictionsStart of year $8,337,435$12,614,377
X-28 Net assets with donor restrictionsStart of year $4,571,353$837,960
X-32 Total net assets or fund balancesStart of year $12,908,788$13,452,337
X-33 Total liabilities and net assetsStart of year $31,673,698$34,101,677
Part XI · Reconciliation of net assets $13,452,337 net assets at year end
XI-1 Total revenue$5,186,320
XI-2 Total expenses$4,959,333
XI-3 Revenue less expenses$226,987
XI-4 Net assets at start of year$12,908,788
XI-5 Net unrealized gains (losses) on investments$316,562
XI-10 Net assets at end of year$13,452,337

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

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