Form 990 for tax year 2024
Filed by COUNTY CITIZENS DEFENDING FREEDOM USA FOUNDATION INC.
Totals
- Total revenue
- $5,499,048
- Total expenses
- $5,716,705
- Contributions and grants received
- $5,590,597
- Grants paid
- $99,880
- Program service revenue
- $0
- Investment income
- $70
- Other revenue
- -$91,619
- Total assets, end of year
- $437,451
- Total liabilities, end of year
- $2,162,102
- Net assets or fund balances, end of year
- -$1,724,651
- Program services expenses (Part IX)
- $4,421,986
- Management and general expenses
- $821,734
- Fundraising expenses
- $472,985
- Program service expenses (Part III)
- $4,421,986
Program services were 77.4% 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.
-
1c · Fundraising events
$145,310
-
1f · All other contributions, gifts and grants
$5,445,287
-
2f · All other program service revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
3 · Investment income
total $70 · excluded $70
-
6c · Rental income or loss
real property $0 · personal property $0
-
7c · Gain or loss
securities $0 · other assets $0
-
8a · Fundraising events: gross income
$82,414
-
8a · Fundraising events: contributions included on line 1c
$145,310
-
8b · Fundraising events: direct expenses
$174,033
-
8c · Net income from fundraising events
total -$91,619 · excluded -$91,619
-
11d · All other revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $99,880 · program services $99,880
-
5 · Compensation of officers, directors and key employees
total $251,830 · management and general $1,854 · fundraising $249,976
-
7 · Other salaries and wages
total $3,107,428 · program services $2,570,905 · management and general $376,511 · fundraising $160,012
-
9 · Other employee benefits
total $86,229 · program services $71,341 · management and general $10,448 · fundraising $4,440
-
10 · Payroll taxes
total $237,352 · program services $204,912 · management and general $30,058 · fundraising $2,382
-
11b · Fees: legal
total $32,497 · program services $32,497
-
11c · Fees: accounting
total $51,504 · management and general $51,504
-
11g · Fees: other
total $213,212 · program services $52,767 · management and general $160,445 · fundraising $0
-
12 · Advertising and promotion
total $9,000 · program services $7,770 · management and general $1,140 · fundraising $90
-
13 · Office expenses
total $112,200 · program services $78,774 · management and general $30,972 · fundraising $2,454
-
14 · Information technology
total $5,830 · program services $5,033 · management and general $738 · fundraising $59
-
16 · Occupancy
total $220,302 · program services $190,193 · management and general $27,898 · fundraising $2,211
-
17 · Travel
total $298,553 · program services $257,749 · management and general $37,808 · fundraising $2,996
-
19 · Conferences, conventions and meetings
total $261,576 · program services $220,531 · fundraising $41,045
-
20 · Interest
total $50,139 · program services $43,287 · management and general $6,349 · fundraising $503
-
24a · Other expenses: Disaster Relief Supplies
total $608,571 · program services $525,395 · management and general $77,068 · fundraising $6,108
-
24b · Other expenses: Educational Expenses
total $42,026 · program services $36,282 · management and general $5,322 · fundraising $422
-
24c · Other expenses: Security
total $28,576 · program services $24,670 · management and general $3,619 · fundraising $287
-
24e · All other expenses
total $0 · program services $0 · management and general $0 · fundraising $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $172,416 · end of year $133,485
-
2 · Savings and temporary cash investments
end of year $303,888
-
3 · Pledges and grants receivable
end of year $78
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
10a · Land, buildings and equipment: cost or other basis
$0
-
10b · Land, buildings and equipment: accumulated depreciation
$0
-
10c · Land, buildings and equipment, net
beginning of year $0 · end of year $0
-
12 · Investments: other securities
beginning of year $0
-
13 · Investments: program-related
beginning of year $0
-
15 · Other assets
beginning of year $0 · end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $883
-
22 · Loans and payables to officers and key people
beginning of year $98,250 · end of year $301,066
-
25 · Other liabilities
beginning of year $1,580,277 · end of year $1,861,036
-
27 · Net assets without donor restrictions
beginning of year -$1,532,990 · end of year -$1,724,651
-
28 · Net assets with donor restrictions
beginning of year $25,996
Mission and programs · 2024
Mission
Citizens Defending Freedom Foundation engages in training and educational activities for county citizens. These activities consist of two key components: Civic Education and Civic Engagement.
-
Citizens Defending Freedom Foundation engages in training and educational activities for county citizens. These activities consist of two key components: Civic Education and Civic Engagement. Civic Education The Foundation engages in educational activities designed to inform county citizens regarding local government policies and ordinances including public school curriculum, approved public school library and classroom books and materials, and city and county ordinances. The Foundation informs citizens of these educational opportunities through regularly scheduled monthly meetings and special seminars and/or events at local churches and other meeting venues. The Foundation provides this information to educate citizens who would not otherwise be aware of local school board policies (both existing and proposed) as well as local municipal proceedings and related agenda. Civic Engagement The Foundation works to engage citizens through educational activities designed to train them with tools and knowledge they need to communicate effectively with local government regarding issues of concern to citizens, their families, and their businesses. These activities focus on helping those citizens who have not been able to obtain effective responses from, or initiate communication with, their local governments. By engaging and equipping the citizens, they can now have a part in influencing public policy at the local level.
Expenses $4,421,986 · Grants $99,880
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
David Bendett
Treasurer
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
John Durham
Vice President
- Total calculated
- $0
- Hours/week
- 2 + 3 related
-
Kevin Respress
Director and Secretary
- Total calculated
- $0
- Hours/week
- 1 + 5 related
-
Steve Maxwell
President / Exec. Director
- Total calculated
- $251,830
- From this org
- $251,830
- From related orgs
- $0
- Other
- $0
- Hours/week
- 3 + 33 related
Schedule J breakdown matched by us
- Base
- $251,830
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $251,830
-
Jim McClain
Director (Part-Year)
- Total calculated
- $0
- Hours/week
- 1 + 40 related
-
Keith Rose
Director
- Total calculated
- $0
- Hours/week
- 2 + 6 related
-
Keith Smith
Director
- Total calculated
- $0
- Hours/week
- 1 + 3 related
-
Steve Blackwelder
CEO
- Total calculated
- $136,331
- From this org
- $0
- From related orgs
- $114,102
- Other
- $22,229
- Hours/week
- 5 + 35 related
-
Holly Kesler
GA State Director
- Total calculated
- $101,009
- From this org
- $101,009
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5 + 35 related
-
James Bruner
General Counsel
- Total calculated
- $137,411
- From this org
- $137,411
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5 + 35 related
-
Luis Cabrera
TX Faith Director
- Total calculated
- $114,557
- From this org
- $107,320
- From related orgs
- $0
- Other
- $7,237
- Hours/week
- 5 + 35 related
-
Melinda Preston
TX County Director
- Total calculated
- $101,009
- From this org
- $100,532
- From related orgs
- $0
- Other
- $477
- Hours/week
- 5 + 35 related
-
Sarah Calamunci
FL State Director
- Total calculated
- $101,009
- From this org
- $101,009
- From related orgs
- $0
- Other
- $0
- Hours/week
- 5 + 35 related
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
-
$99,880
Program Support
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
Citizens Defending Freedom USA Inc
501(c)(4) · Civic · OH · controlled entity
Directly controlled by Citizens Defending Freedom Foundation Inc
-
Nueces County Citizens Defending Freedom Inc
501(c)(4) · Civic organization · TX
Directly controlled by Citizens Defending Freedom USA Inc
-
Miami-Dade County Citizens Defending Freedom
501(c)(4) · Civic Organization · FL
Directly controlled by Citizens Defending Freedom USA Inc
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 14 November 2025
- IRS schema version
- 2024v5.1
- Source object
- 202533189349305308
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