2024-08-20T15:54:46-05:00 2023-12-31 202153727 SB & COMPANY 10200 GRAND CENTRAL AVE SUITE 250 OWINGS MILLS MD 21117 990 2023-01-01 521941122 TAXPAYERS FOR COMMON SENSE TAXP 2025468500 651 PENNSYLVANIA AVENUE SE WASHINGTON DC 20003 STEPHEN ELLIS PRESIDENT 2025468500 2024-08-20 1 0 TIANA WYNN P00997288 4105840060 2023 2024-08-08 14:25:15Z STEPHEN ELLIS 651 PENNSYLVANIA AVENUE SE WASHINGTON DC 20003 2145604 0 X HTTPS://WWW.TAXPAYER.NET/ X 1995 DC TAXPAYERS FOR COMMON SENSE (TCS) IS A NONPARTISAN BUDGET WATCHDOG SERVING AS AN INDEPENDENT VOICE FOR AMERICAN TAXPAYERS. 8 8 13 0 0 0 1588627 2120108 0 0 13803 25496 20000 0 1622430 2145604 0 0 0 0 1201147 1370477 0 0 145762 593863 600483 1795010 1970960 -172580 174644 1979081 2187743 60889 52328 1918192 2135415 X 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. 0 0 422035 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. 211625 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. 968687 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. 26104 26104 1628451 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 5 0 1 13 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 DC X STEPHEN ELLIS 2025648500 651 PENNSYLVANIA AVENUE SE WASHINGTON DC 20003 MARK SMITH BOARD CHAIR 0.50 X 0 0 0 NAZLIN BHIMJI DIRECTOR 0.50 X 0 0 0 DEV BRAGANZA DIRECTOR 0.50 X 0 0 0 DANIELLE BRIAN DIRECTOR 0.50 X 0 0 0 JOHN BOWMAN DIRECTOR 0.50 X 0 0 0 MARION EDEY DIRECTOR 0.50 X 0 0 0 MEREDITH MCGEHEE DIRECTOR 0.50 X 0 0 0 CLAUDINE SCHNEIDER DIRECTOR 0.50 X 0 0 0 ELIZABETH O'LEARY DIRECTOR 0.50 X 0 0 0 AUTUMN HANNA VICE PRESIDENT 40.00 X 148020 0 28391 STEPHEN ELLIS PRESIDENT 40.00 0.50 X 172000 0 17946 MICHAEL SURRUSCO DIRECTOR OF CAMPAIGNS 40.00 X 118124 0 5500 JOSHUA SEWELL DIRECTOR OF RESEARCH AND POLICY 40.00 X 113124 0 17946 551268 0 69783 4 0 1 0 0 2120108 2120108 25496 25496 2145604 0 0 25496 X 640094 542229 45153 52712 523981 443869 36962 43150 119133 101101 8204 9828 87269 74010 6064 7195 1680 1680 54910 54910 4998 4998 205130 189015 2760 13355 72325 72325 52154 43707 4199 4248 9570 8115 666 789 138447 115046 12217 11184 3719 3719 7054 5982 491 581 9804 9804 REFERENCE MATERIALS 34346 29333 2293 2720 LOSS ON DISPOSAL OF OFF 6346 6346 1970960 1628451 196747 145762 476406 72062 911343 1176016 175000 530524 49983 113 13210 11804 45631 38469 19613 7162 332976 389512 550 550 1979081 2187743 60889 52328 60889 52328 X 1173197 1179955 744995 955460 1918192 2135415 1979081 2187743 174644 37582 4998 0 X 0 1 X 1 0 X 1241297 2019546 2469908 1588627 2120108 9439486 1241297 2019546 2469908 1588627 2120108 9439486 1671520 7767966 11081 7469 16645 13803 25496 74494 2500 17512 20000 40012 9553992 0.81310 0.84340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2822 780 2042 42809 37689 5120 7162 X 2183186 37582 37582 2145604 0 2145604 1965963 0 1965963 4998 4998 1970961 PART X, LINE 2: TCS IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE AND IS RECOGNIZED AS SUCH BY THE INTERNAL REVENUE SERVICE. THE PROVISIONS INCLUDED IN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. TCS PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2023 AND 2022, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2023, THE STATUTE OF LIMITATIONS FOR FISCAL YEARS 2020 THROUGH 2023 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION. IT IS TCS'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. 0 0 0 0 0 0 0 0 0 STEPHEN ELLIS PRESIDENT 172000 0 0 0 0 0 5500 0 12446 0 189946 0 0 0 AUTUMN HANNA VICE PRESIDENT 148020 0 0 0 0 0 5500 0 22891 0 176411 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B TCS DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE BOARD OF DIRECTORS, THE PRESIDENT, TREASURER AND ACCOUNTANT BEFORE IT IS FILED, AND THE PREPARER MAKES ANY CHANGES THAT ARE RECOMMENDED AS A RESULT OF THOSE REVIEWS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS SUBMIT AN ANNUAL CONFLICT OF INTEREST POLICY COMPLIANCE STATEMENT, REQUIRING THEM TO ACKNOWLEDGE THAT THEY HAVE RECEIVED, READ AND UNDERSTAND THE CONFLICT OF INTEREST POLICY, THAT THEY AGREE TO COMPLY BY ITS TERMS, AND TO NOTE ANY POTENTIAL OR ACTUAL CONFLICTS. THE COMPLIANCE STATEMENTS ARE REVIEWED BY THE BOARD CHAIR AND/OR PRESIDENT OF TCS. FORM 990, PART VI, SECTION B, LINE 15 TCS'S BOARD OF DIRECTORS REVIEWS COMPARABILIY DATA AND HAS A BOARD APPROVE THE COMPENSATION OF THE PRESIDENT. THE PRESIDENT CONSULTS WITH BOARD MEMBERS ABOUT COMPENSATION FOR OTHER TCS EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 TCS MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENT AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 11G CONSULTANTS: PROGRAM SERVICE EXPENSES 187,515. MANAGEMENT AND GENERAL EXPENSES 2,760. FUNDRAISING EXPENSES 3,275. TOTAL EXPENSES 193,550. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 10,080. TOTAL EXPENSES 11,580. TAXPAYERS FOR COMMON SENSE ACTION 651 PENNSYLVANIA AVENUE SE WASHINGTON DC 20003 522071292 DISCOURAGE WASTE OF GOVERNMENT ISSUES DC 501(C)(4) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0