Citizenship Trust FY2024 filing

Tax-deductible

Montevallo, AL501(c)(3)Since 1995EducationEIN 63-1155922Revenue $8.8M in FY2024

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.
59¢ of each $1 spent went to programs.
$282K 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

FY2024 · 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
59%
of spending
Worth a look: 59% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$282K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
36 mo
of spending, in cash
Looks good: 36.5 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
$24.0M
41% of total assets
Looks good: liabilities are 41% of assets; 50% or less.
Pt X · Ln 26
Independent board members
26
of 26 voting members
Looks good: 26 of 26 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$8.8M
-57% vs prior year
Spent
$6.1M
To programs
59%
Net assets
$35.1M
By yearFY2020–FY2025
Revenue
$8.8M
FY2024▼ -57%
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
$6.1M
FY2024▲ +21%
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
$35.1M
FY2024▲ +8%
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 FY2024 Form 990 (year ending September 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 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

59 cents of each dollar spent went to programs.

Program services 59% · $3.6M Management & general 34% · $2.1M Fundraising 7% · $422K

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

29 people listed on the 990; $282K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
CEO/Ex Offic
$153,000Pt VII · Sec A
$91,963Pt VII · Sec A
Founder/Pres
$37,000Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Deputy Treas
$0Pt VII · Sec A
Immediate PA
$0Pt VII · Sec A
Founding Boa
$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 · $3.6M · in their own filed words · FY2023
01

To enhance and promote citizenship education of young

$3.6Mprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$8.8M
Ln 12
Gifts and grantsLn 1h$7.4M
Investment incomeLn 3$733K
Fees for servicesLn 2g$401K
Money outPt IX
$6.1M
Ln 25
Programscol B$3.6M
Managementcol C$2.1M
Fundraisingcol D$422K
Owns and owesPt X
$35.1M
net assets · Ln 32
Cash and savingsLn 1–2$18.5M
Total assetsLn 16$59.1M
LiabilitiesLn 26$24.0M
PeoplePt VI, VII
29
listed · VII A
PaidVII A3
Voting boardVI 1a26
IndependentVI 1b26
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$7.4M
Government grantsLn 1e$5.7M
Fees for servicesLn 2g$401K
Investment incomeLn 3$733K
Other incomeLn 4–11$212K
Total revenueLn 12$8.8M
Assets in detailPt X, end of year
CashLn 1$286K
SavingsLn 2$18.2M
Cash and savings togetherLn 1–2$18.5M
Land, buildings, equipmentLn 10c$37.9M
Other assetsLn 15$1.3M
Total assetsLn 16$59.1M
LiabilitiesLn 26$24.0M
Net assetsLn 32$35.1M
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 FY24End FY24
Cash and savingsLn 1–2$24.2M$18.5M
Land, buildings, equipmentLn 10c$29.5M$37.9M
Total assetsLn 16$57.1M$59.1M
LiabilitiesLn 26$24.7M$24.0M
Net assetsLn 32$32.4M$35.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$301K$59K$161K$80K
Other salaries and wagesLn 7$2.2M$1.1M$893K$245K
Pension plan contributionsLn 8$159K$71K$71K$16K
Other employee benefitsLn 9$230K$86K$113K$31K
Payroll taxesLn 10$194K$88K$81K$25K
Legal feesLn 11b$3K$2K$1K
Accounting feesLn 11c$44K$26K$17K
Other fees for servicesLn 11g$675$405$270
Advertising and promotionLn 12$151K$91K$60K
Office expensesLn 13$382K$270K$112K
OccupancyLn 16$389K$233K$156K
TravelLn 17$104K$62K$42K
InterestLn 20$687K$584K$103K
Depreciation, depletion and amortizationLn 22$844K$717K$127K
InsuranceLn 23$131K$79K$52K
Other expenses (24a–d)Ln 24$225K$120K$80K$25K
Total functional expensesLn 25$6.1M$3.6M$2.1M$422K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $18.3M$6.8M$11.5M$46.6M 990 PDF
FY2024 Viewing $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 $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 FY2024 990 (6 parts)
Part I · Summary $8,759,550 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $19,442,306$7,413,371
I-9 Program service revenuePrior year $362,203$401,342
I-10 Investment incomePrior year $300,464$732,567
I-11 Other revenuePrior year $177,470$212,270
I-12 Total revenuePrior year $20,282,443$8,759,550
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $2,162,945$3,114,828
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $2,857,426$2,959,938
I-18 Total expensesPrior year $5,020,371$6,074,766
I-19 Revenue less expensesPrior year $15,262,072$2,684,784
Part VI · Governance 26 of 26 board members independent, no flags
VI-1a Voting members of the governing body26
VI-1b Independent voting members26
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 $8,759,550 across 7 lines filed
Lines not itemized here account for $40,888 of total revenue; see the IRS return.
VIII-1e Government grants$5,736,083
VIII-1f All other contributions, gifts and grants$1,677,288
VIII-1h Total contributions, gifts and grants$7,413,371
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $401,342$401,342
VIII-3 Investment incomeExcluded from tax $732,567$732,567
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $171,382$171,382
VIII-12 Total revenueRelated to mission $613,612 · Excluded from tax $732,567$8,759,550
Part IX · Statement of functional expenses $6,074,766 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $59,325 · Management $161,186 · Fundraising $80,100$300,611
IX-7 Other salaries and wagesPrograms $1,093,863 · Management $892,991 · Fundraising $244,788$2,231,642
IX-8 Pension plan contributionsPrograms $71,396 · Management $71,396 · Fundraising $15,866$158,658
IX-9 Other employee benefitsPrograms $86,465 · Management $112,972 · Fundraising $30,762$230,199
IX-10 Payroll taxesPrograms $88,219 · Management $80,645 · Fundraising $24,854$193,718
IX-11b Legal feesPrograms $1,880 · Management $1,253$3,133
IX-11c Accounting feesPrograms $26,100 · Management $17,400$43,500
IX-11g Other fees for servicesPrograms $405 · Management $270$675
IX-12 Advertising and promotionPrograms $90,694 · Management $60,462$151,156
IX-13 Office expensesPrograms $269,839 · Management $111,776$381,615
IX-16 OccupancyPrograms $233,445 · Management $155,631$389,076
IX-17 TravelPrograms $62,311 · Management $41,540$103,851
IX-20 InterestPrograms $584,157 · Management $103,086$687,243
IX-22 Depreciation, depletion and amortizationPrograms $717,061 · Management $126,540$843,601
IX-23 InsurancePrograms $78,743 · Management $52,496$131,239
IX-24 Other expenses (24a–d)Programs $119,629 · Management $79,753 · Fundraising $25,467$224,849
IX-25 Total functional expensesPrograms $3,583,532 · Management $2,069,397 · Fundraising $421,837$6,074,766
Part X · Balance sheet $59,106,227 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $203,202$286,120
X-2 Savings and temporary cash investmentsStart of year $23,964,465$18,177,410
X-3 Pledges and grants receivableStart of year $1,544,550$1,044,550
X-4 Accounts receivableStart of year $433,784$295,427
X-8 Inventories for sale or useStart of year $34,571$41,989
X-9 Prepaid expenses and deferred chargesStart of year $68,749$44,612
X-10c Land, buildings and equipment, netStart of year $29,451,978$37,901,440
X-15 Other assetsStart of year $1,356,963$1,314,679
X-16 Total assetsStart of year $57,058,262$59,106,227
X-17 Accounts payable and accrued expensesStart of year $556,879$456,959
X-19 Deferred revenueStart of year $119,860$7,820
X-20 Tax-exempt bond liabilitiesStart of year $22,617,000$21,731,000
X-25 Other liabilitiesStart of year $1,384,275$1,845,416
X-26 Total liabilitiesStart of year $24,678,014$24,041,195
X-27 Net assets without donor restrictionsStart of year $30,264,550$33,341,402
X-28 Net assets with donor restrictionsStart of year $2,115,698$1,723,630
X-32 Total net assets or fund balancesStart of year $32,380,248$35,065,032
X-33 Total liabilities and net assetsStart of year $57,058,262$59,106,227
Part XI · Reconciliation of net assets $35,065,032 net assets at year end
XI-1 Total revenue$8,759,550
XI-2 Total expenses$6,074,766
XI-3 Revenue less expenses$2,684,784
XI-4 Net assets at start of year$32,380,248
XI-10 Net assets at end of year$35,065,032

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

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