Skip to content
Nonprofiteer
← TAXPAYERS FOR COMMON SENSE

Form 990 for tax year 2023

Filed by TAXPAYERS FOR COMMON SENSE.

Totals

Total revenue
$2,145,604
Total expenses
$1,970,960
Contributions and grants received
$2,120,108
Grants paid
$0
Program service revenue
$0
Investment income
$25,496
Other revenue
$0
Total assets, end of year
$2,187,743
Total liabilities, end of year
$52,328
Net assets or fund balances, end of year
$2,135,415
Program services expenses (Part IX)
$1,628,451
Management and general expenses
$196,747
Fundraising expenses
$145,762
Program service expenses (Part III)
$1,628,451

Program services were 82.6% 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

    $2,120,108

  • 3 · Investment income

    total $25,496 · excluded $25,496

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $640,094 · program services $542,229 · management and general $45,153 · fundraising $52,712

  • 7 · Other salaries and wages

    total $523,981 · program services $443,869 · management and general $36,962 · fundraising $43,150

  • 9 · Other employee benefits

    total $119,133 · program services $101,101 · management and general $8,204 · fundraising $9,828

  • 10 · Payroll taxes

    total $87,269 · program services $74,010 · management and general $6,064 · fundraising $7,195

  • 11b · Fees: legal

    total $1,680 · management and general $1,680

  • 11c · Fees: accounting

    total $54,910 · management and general $54,910

  • 11f · Fees: investment management

    total $4,998 · management and general $4,998

  • 11g · Fees: other

    total $205,130 · program services $189,015 · management and general $2,760 · fundraising $13,355

  • 12 · Advertising and promotion

    total $72,325 · program services $72,325

  • 13 · Office expenses

    total $52,154 · program services $43,707 · management and general $4,199 · fundraising $4,248

  • 14 · Information technology

    total $9,570 · program services $8,115 · management and general $666 · fundraising $789

  • 16 · Occupancy

    total $138,447 · program services $115,046 · management and general $12,217 · fundraising $11,184

  • 17 · Travel

    total $3,719 · program services $3,719

  • 22 · Depreciation, depletion and amortization

    total $7,054 · program services $5,982 · management and general $491 · fundraising $581

  • 23 · Insurance

    total $9,804 · management and general $9,804

  • 24a · Other expenses: REFERENCE MATERIALS

    total $34,346 · program services $29,333 · management and general $2,293 · fundraising $2,720

  • 24b · Other expenses: LOSS ON DISPOSAL OF OFF

    total $6,346 · management and general $6,346

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $476,406 · end of year $72,062

  • 2 · Savings and temporary cash investments

    beginning of year $911,343 · end of year $1,176,016

  • 3 · Pledges and grants receivable

    beginning of year $175,000 · end of year $530,524

  • 4 · Accounts receivable

    beginning of year $49,983 · end of year $113

  • 9 · Prepaid expenses and deferred charges

    beginning of year $13,210 · end of year $11,804

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

    $45,631

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

    $38,469

  • 10c · Land, buildings and equipment, net

    beginning of year $19,613 · end of year $7,162

  • 11 · Investments: publicly traded securities

    beginning of year $332,976 · end of year $389,512

  • 15 · Other assets

    beginning of year $550 · end of year $550

  • 17 · Accounts payable and accrued expenses

    beginning of year $60,889 · end of year $52,328

  • 27 · Net assets without donor restrictions

    beginning of year $1,173,197 · end of year $1,179,955

  • 28 · Net assets with donor restrictions

    beginning of year $744,995 · end of year $955,460

Mission and programs · 2023

Mission

THE MISSION OF TAXPAYERS FOR COMMON SENSE (TCS) IS TO ACHIEVE A GOVERNMENT THAT SPENDS TAXPAYER DOLLARS RESPONSIBLY AND OPERATES WITHIN ITS MEANS. WE WORK WITH THE PUBLIC, POLICYMAKERS, AND THE MEDIA TO INCREASE TRANSPARENCY OF THE FEDERAL BUDGET; EXPOSE AND ELIMINATE WASTEFUL SUBSIDIES, EARMARKS, AND CORPORATE WELFARE; AND MONITOR DECISIONMAKERS.

Activities or mission (Part I)

TAXPAYERS FOR COMMON SENSE (TCS) IS A NONPARTISAN BUDGET WATCHDOG SERVING AS AN INDEPENDENT VOICE FOR AMERICAN TAXPAYERS.

  • AGRICULTURE PROGRAM - TCS EDUCATES THE PUBLIC AND POLICY MAKERS ABOUT FEDERAL AGRICULTURE POLICY; EMPHASIZING REFORMS TO CREATE A COST-EFFECTIVE AND TRANSPARENT SAFETY NET FOR AGRICULTURAL PRODUCERS; AND WAYS TO ELIMINATE EXPENSIVE SUBSIDIES AND PROGRAMS THAT WASTE TAXPAYER MONEY. ACTIVITIES INCLUDED FARM BILL POLICY ANALYSIS AND RECOMMENDATIONS THAT WOULD MAXIMIZE THE TAXPAYER BENEFITS OF FEDERAL SUBSIDIES; IMPROVING CROP INSURANCE COMPLIANCE AND REPORTING; MONITORING AND REPORTING CONSERVATION PROGRAM PERFORMANCE; NEW OR EXPANDED SUBSIDIES FOR CORN ETHANOL PRODUCTION AND UNSUSTAINABLE BIOMASS SOURCES; EXPANSION OF FEDERAL MANDATES FOR CORN ETHANOL AND OTHER CORN-DERIVED FUELS; SUBSIDIES THAT ARTIFICIALLY SUPPORT SPECIFIC INDUSTRIES. TCS PRODUCED SUBSTANTIVE POSTS ON ITS WEBSITE AND SOCIAL MEDIA, OPINION PIECES IN MEDIA, AND PRODUCED VIDEOS THAT WERE DISTRIBUTED ON SOCIAL MEDIA.

    Expenses $422,035

  • NATIONAL SECURITY REFORM, INVESTIGATIONS, AND GENERAL PROGRAMS - TCS REVIEWS THE FEDERAL BUDGET, SPECIFICALLY, APPROPRIATIONS, TAX TRENDS, AND COSTS OF FEDERAL SPENDING. TCS EDUCATES THE PUBLIC AND POLICY MAKERS ABOUT THE NEED FOR EVIDENCE-BASED GOVERNMENT AND CLEAR FEDERAL PRIORITIZATION. TCS ANALYSES SPENDING PROPOSALS, INVESTIGATES DISCRETE FUNDING PROVISIONS, AND IDENTIFIES ACTUAL BENEFICIARIES WHERE POSSIBLE. THIS IS AN EFFORT TO INCREASE TRANSPARENCY IN THE BUDGET PROCESS TO BETTER SERVE THE AMERICAN TAXPAYER, AND HOLD MEMBERS OF CONGRESS AND THE ADMINISTRATION DIRECTLY ACCOUNTABLE FOR SPENDING DECISIONS. GENERAL PROGRAMS INVOLVE ACTIVITIES ON TIMELY ISSUES OF GOVERNMENT WASTE, TRANSPARENCY, AND FUNCTIONS NOT DIRECTLY REFLECTED IN THE OTHER PROGRAM CATEGORIES. ACTIVITIES INCLUDED PRODUCTION AND WIDE DISTRIBUTION OF EDUCATIONAL MATERIALS ON THE FEDERAL DEBT AND DEFICIT, THE APPROPRIATIONS AND BUDGET PROCESSES, AND TAX POLICY. TCS PRODUCED AND DISTRIBUTED REPORTS, ANALYSES, FACT SHEET AND OPINION PIECES ON THE PRESIDENT'S BUDGET AND TAX EXTENDER LEGISLATION. TCS UNDERTOOK EXTENSIVE PRESS OUTREACH, WITH COVERAGE IN MAJOR U.S. BROADCAST NEWS OUTLETS, OPINION-LEADER AND BUSINESS TRADE PRESS, AND LOCAL AND NATIONAL PRINT AND ONLINE OUTLETS. TCS PRODUCED AND DISTRIBUTED VIDEOS. TCS PROVIDED BACKGROUND INFORMATION FOR FACT CHECKERS AND INVESTIGATIVE JOURNALISTS. IN ADDITION TO SUBSTANTIVE POSTS AND REPORTS PUBLISHED ONLINE, TCS UPDATED THEIR SUBSCRIBERS WITH WEEKLY EMAILS ON THE FULL SPECTRUM OF ISSUE TOPICS. TCS ACTIVELY ENGAGED WITH ALLIES ACROSS THE POLITICAL SPECTRUM TO CREATE COMMON SENSE REFORMS AND RECOMMENDATIONS.

    Expenses $211,625

  • ENVIRONMENTAL & NATURAL RESOURCES PROGRAM - TCS WORKS TO ENSURE THAT THE FEDERAL GOVERNMENT MANAGES TAXPAYER ASSETS OF PUBLIC LANDS AND WATERS IN A MANNER THAT PROTECTS THEIR VALUE, DELIVERS A FAIR RETURN FROM PRIVATE INTEREST USE, AND AVOIDS LONG TERM LIABILITIES FOR THE TAXPAYER. THIS INCLUDES WORK DOCUMENTING TAXPAYER COSTS AND LIABILITIES ASSOCIATED WITH CLIMATE CHANGE AND WAYS TO MITIGATE THOSE COSTS WITH LESS BURDEN ON FUTURE TAXPAYERS. TCS EDUCATES THE PUBLIC AND POLICY MAKERS ABOUT ENERGY AND NATURAL RESOURCES POLICY, CLIMATE CHABGE IMPACTS AND POLICY, AND WORKS TO ELIMINATE HARMFUL AND WASTEFUL SPENDING THAT CREATES LONG TERM COSTS FOR TAXPAYERS. TCS COVERS A WIDE RANGE OF ENERGY, PUBLIC LANDS, AND RESOURCES ISSUES, PRODUCING AND DISTRIBUTING EDUCATIONAL MATERIALS SUCH AS, FEDERAL SUBSIDIES FOR BIOFUELS AND BIOMASS ENERGY; DOE LOAN GUARANTEE PROGRAM; THE COST OF SPECULATION IN FEDERAL OIL AND GAS LEASES; TCS ROUTINELY PRESENTS COMMENTS ON ADMINISTRATION RULES AND TESTIFIES BEFORE THE HOUSE AND SENATE. REPORTS, FACT SHEETS, AND ANALYSIS ARE MADE AVAILABLE TO THE PUBLIC THROUGH THE TCS WEBSITE AND ARE ACTIVELY PROMOTED THROUGH SOCIAL MEDIA.

    Expenses $968,687

  • Expenses $26,104

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

Listed in Part VII

  • MARK SMITH

    BOARD CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • NAZLIN BHIMJI

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • DEV BRAGANZA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • DANIELLE BRIAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • JOHN BOWMAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • MARION EDEY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • MEREDITH MCGEHEE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • CLAUDINE SCHNEIDER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • ELIZABETH O'LEARY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • AUTUMN HANNA

    VICE PRESIDENT

    Total calculated
    $176,411
    From this org
    $148,020
    From related orgs
    $0
    Other
    $28,391
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $148,020
    Bonus
    $0
    Other
    $0
    Deferred
    $5,500
    Nontaxable benefits
    $22,891
    Filer's total
    $176,411

  • STEPHEN ELLIS

    PRESIDENT

    Total calculated
    $189,946
    From this org
    $172,000
    From related orgs
    $0
    Other
    $17,946
    Hours/week
    40 + 0.5 related

    Schedule J breakdown matched by us

    Base
    $172,000
    Bonus
    $0
    Other
    $0
    Deferred
    $5,500
    Nontaxable benefits
    $12,446
    Filer's total
    $189,946

  • MICHAEL SURRUSCO

    DIRECTOR OF CAMPAIGNS

    Total calculated
    $123,624
    From this org
    $118,124
    From related orgs
    $0
    Other
    $5,500
    Hours/week
    40

  • JOSHUA SEWELL

    DIRECTOR OF RESEARCH AND POLICY

    Total calculated
    $131,070
    From this org
    $113,124
    From related orgs
    $0
    Other
    $17,946
    Hours/week
    40

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

None.

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

No itemized grants to organizations on this return.

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.

Provenance

Return type
form_990
Tax year
2023
Filed
20 August 2024
IRS schema version
2023v5.1
Source object
202442339349301804

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.