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← CENTER FOR INDIVIDUAL FREEDOM

Form 990 for tax year 2023

Filed by CENTER FOR INDIVIDUAL FREEDOM.

Totals

Total revenue
$1,681,636
Total expenses
$1,494,352
Contributions and grants received
$1,651,050
Grants paid
$7,500
Program service revenue
$0
Investment income
$3,155
Other revenue
$27,431
Total assets, end of year
$682,594
Total liabilities, end of year
$2,126
Net assets or fund balances, end of year
$680,468
Program services expenses (Part IX)
$1,106,144
Management and general expenses
$180,292
Fundraising expenses
$207,916
Program service expenses (Part III)
$1,106,144

Program services were 74.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $1,651,050

  • 3 · Investment income

    total $3,155 · excluded $3,155

  • 5 · Royalties

    total $27,249 · excluded $27,249

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $182 · related or exempt $182

  • 11e · Other revenue, total

    $182

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $7,500 · program services $7,500

  • 5 · Compensation of officers, directors and key employees

    total $296,302 · program services $235,877 · management and general $32,776 · fundraising $27,649

  • 7 · Other salaries and wages

    total $141,683 · program services $112,790 · management and general $15,672 · fundraising $13,221

  • 8 · Pension plan contributions

    total $2,859 · program services $2,276 · management and general $316 · fundraising $267

  • 9 · Other employee benefits

    total $40,419 · program services $32,176 · management and general $4,471 · fundraising $3,772

  • 10 · Payroll taxes

    total $27,464 · program services $21,863 · management and general $3,038 · fundraising $2,563

  • 11c · Fees: accounting

    total $33,296 · management and general $33,296

  • 11e · Fees: professional fundraising services

    total $16,015 · fundraising $16,015

  • 11g · Fees: other

    total $111,909 · program services $94,203 · management and general $9,612 · fundraising $8,094

  • 13 · Office expenses

    total $9,397 · program services $7,480 · management and general $1,039 · fundraising $878

  • 14 · Information technology

    total $7,386 · program services $5,880 · management and general $817 · fundraising $689

  • 16 · Occupancy

    total $2,545 · program services $2,026 · management and general $282 · fundraising $237

  • 17 · Travel

    total $8,824 · program services $7,025 · management and general $976 · fundraising $823

  • 22 · Depreciation, depletion and amortization

    total $377 · program services $300 · management and general $42 · fundraising $35

  • 23 · Insurance

    total $22,848 · program services $18,006 · management and general $2,731 · fundraising $2,111

  • 24a · Other expenses: MEDIA ISSUE ADS

    total $331,000 · program services $331,000

  • 24b · Other expenses: DIRECT MAIL

    total $326,407 · program services $199,108 · fundraising $127,299

  • 24c · Other expenses: CAGING

    total $69,946 · management and general $69,946

  • 24d · Other expenses: CONTRACT SERVICES

    total $33,941 · program services $25,403 · management and general $4,631 · fundraising $3,907

  • 24e · All other expenses

    total $4,234 · program services $3,231 · management and general $647 · fundraising $356

  • 26 · Joint costs (an allocation of the lines above)

    total $367,434 · program services $224,135 · management and general $0 · fundraising $143,299

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $199,281 · end of year $227,925

  • 2 · Savings and temporary cash investments

    beginning of year $416,117 · end of year $399,851

  • 3 · Pledges and grants receivable

    beginning of year $35,000 · end of year $35,000

  • 4 · Accounts receivable

    beginning of year $18,677 · end of year $18,677

  • 9 · Prepaid expenses and deferred charges

    beginning of year $6,638 · end of year $300

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

    $75,780

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

    $75,089

  • 10c · Land, buildings and equipment, net

    beginning of year $1,068 · end of year $691

  • 15 · Other assets

    beginning of year $150 · end of year $150

  • 17 · Accounts payable and accrued expenses

    beginning of year $183,747 · end of year $2,126

  • 27 · Net assets without donor restrictions

    beginning of year $458,184 · end of year $680,468

  • 28 · Net assets with donor restrictions

    beginning of year $35,000 · end of year $0

Mission and programs · 2023

Mission

SEE SCHEDULE O

  • EDUCATION - THROUGH ITS WEBSITE, PUBLICATIONS, SEMINAR SPONSORSHIPS, ISSUE PAPERS AND BRIEFINGS, NEWS BULLETINS AND BROADSIDES, THE CENTER SEEKS TO REAFFIRM THE PLAIN LANGUAGE IMPERATIVES OF THE U.S. AND STATE CONSTITUTIONS AND FREE MARKET PRINCIPLES.

    Expenses $848,199 · Grants $7,500 · Revenue $182

  • LEGISLATIVE ACTIVITIES - THE CENTER WEIGHS IN ON IMPORTANT STATE AND FEDERAL LEGISLATIVE ISSUES AFFECTING INDIVIDUAL AND ECONOMIC FREEDOMS.

    Expenses $134,757

  • LEGAL ACTIVITIES - THE CENTER ENGAGES CONSTITUTIONAL AUTHORITIES TO PARTICIPATE IN MAJOR LITIGATION ON BEHALF OF FUNDAMENTAL INDIVIDUAL RIGHTS PROTECTION.

    Expenses $123,188

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • ANTHONY M FABRIZIO JR

    CHAIRMAN OF THE BOARD

    Total calculated
    $1,500
    From this org
    $1,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • JEFFREY L MAZZELLA

    PRESIDENT

    Total calculated
    $180,383
    From this org
    $149,649
    From related orgs
    $0
    Other
    $30,734
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $149,649
    Bonus
    $0
    Other
    $0
    Deferred
    $4,491
    Nontaxable benefits
    $26,243
    Filer's total
    $180,383

  • RENEE L GIACHINO

    SECRETARY/TREASURER

    Total calculated
    $92,738
    From this org
    $59,378
    From related orgs
    $0
    Other
    $33,360
    Hours/week
    40

  • CHRISTOPHER T CRAIG

    DIRECTOR

    Total calculated
    $1,500
    From this org
    $1,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

  • HEALTHY TENNESSEE

    $7,500

    TO SUPPORT THEIR GENERAL EFFORTS TO MAKE HEALTHCARE MORE ACCESSIBLE TO TENNESSEE RESIDENTS

Provenance

Return type
form_990
Tax year
2023
Filed
24 March 2025
IRS schema version
2023v6.0
Source object
202510839349300431

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