Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $3,664,952

• 11a · Other revenue: INSURANCE PAYOUT

  total $275,000 · excluded $275,000

• 11b · Other revenue: CREDIT CARD REWARDS

  total $9,425 · excluded $9,425

• 11e · Other revenue, total

  $284,425

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $201,999 · program services $201,999

• 5 · Compensation of officers, directors and key employees

  total $471,515 · program services $353,635 · management and general $80,159 · fundraising $37,721

• 7 · Other salaries and wages

  total $1,187,275 · program services $890,456 · management and general $201,837 · fundraising $94,982

• 8 · Pension plan contributions

  total $31,498 · program services $23,623 · management and general $5,355 · fundraising $2,520

• 9 · Other employee benefits

  total $24,932 · program services $18,700 · management and general $4,238 · fundraising $1,994

• 10 · Payroll taxes

  total $117,809 · program services $88,357 · management and general $20,027 · fundraising $9,425

• 11b · Fees: legal

  total $186,314 · program services $139,736 · management and general $31,673 · fundraising $14,905

• 11c · Fees: accounting

  total $44,248 · management and general $44,248

• 11d · Fees: lobbying

  total $612,000 · program services $612,000

• 11g · Fees: other

  total $875,545 · program services $793,910 · management and general $55,511 · fundraising $26,124

• 12 · Advertising and promotion

  total $120,637 · program services $90,478 · management and general $20,508 · fundraising $9,651

• 13 · Office expenses

  total $68,536 · program services $50,452 · management and general $12,703 · fundraising $5,381

• 16 · Occupancy

  total $199,066 · program services $149,300 · management and general $33,841 · fundraising $15,925

• 17 · Travel

  total $93,624 · program services $70,218 · management and general $15,916 · fundraising $7,490

• 19 · Conferences, conventions and meetings

  total $43,453 · program services $32,590 · management and general $7,387 · fundraising $3,476

• 22 · Depreciation, depletion and amortization

  total $19,843 · program services $14,882 · management and general $3,374 · fundraising $1,587

• 23 · Insurance

  total $14,571 · program services $10,927 · management and general $2,478 · fundraising $1,166

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $863,999 · end of year $667,127

• 3 · Pledges and grants receivable

  end of year $1,285,447

• 4 · Accounts receivable

  beginning of year $1,989,621 · end of year $565,376

• 9 · Prepaid expenses and deferred charges

  beginning of year $60,497 · end of year $105,296

• 10a · Land, buildings and equipment: cost or other basis

  $78,392

• 10b · Land, buildings and equipment: accumulated depreciation

  $37,815

• 10c · Land, buildings and equipment, net

  beginning of year $60,420 · end of year $40,577

• 15 · Other assets

  beginning of year $518,390 · end of year $1,867,583

• 17 · Accounts payable and accrued expenses

  beginning of year $282,529 · end of year $280,108

• 25 · Other liabilities

  beginning of year $544,102 · end of year $1,948,490

• 27 · Net assets without donor restrictions

  beginning of year $1,097,353 · end of year $1,017,361

• 28 · Net assets with donor restrictions

  beginning of year $1,568,943 · end of year $1,285,447

The filer's explanations (Part III)

PART I, LINE 7

BONUSES FOR THE PRESIDENT ARE DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS, BASED ON PERFORMANCE AND ALIGNMENT WITH ORGANIZATIONAL GOALS. FOR SELECT STAFF POSITIONS, BONUSES MAY BE REFERENCED IN THE INITIAL OFFER LETTERS; HOWEVER, THESE ARE NOT GUARANTEED OR MANDATORY. ANY BONUSES AWARDED ARE DISCRETIONARY AND ARE CONTINGENT UPON THE INDIVIDUAL AND ORGANIZATION MEETING SPECIFIC KEY PERFORMANCE INDICATORS (KPIS) ESTABLISHED ANNUALLY.

FORM 990, PART VII AND SCHEDULE J

ALL EMPLOYEES ARE EMPLOYED BY CITIZENS FOR RESPONSIBLE ENERGY SOLUTIONS, INC. HOWEVER, THE COST OF SALARIES AND FRINGE BENEFITS ARE AN ARRANGEMENT WITH CITIZENS FOR RESPONSIBLE ENERGY SOLUTIONS FORUM ("CRES FORUM"), AN AFFILIATED BUT UNRELATED ENTITY. CRES FORUM REIMBURSES CITIZENS FOR RESPONSIBLE ENERGY SOLUTIONS, INC. ALLOCATED BY THE AMOUNT OF TIME AN EMPLOYEE SPENT WORKING FOR EITHER ENTITY THROUGH CRES FORUM FOR ITS SHARE OF THESE EXPENSES. DURING CALENDAR YEAR 2023, THIS ALLOCATION WAS 50%.