2025-11-13T13:40:35-06:00 2024-12-31 202153727 SB & COMPANY LLC 10200 GRAND CENTRAL AVE SUITE 250 OWINGS MILLS MD 21117 990 2024-01-01 521941122 TAXPAYERS FOR COMMON SENSE TAXP 2025468500 651 PENNSYLVANIA AVENUE SE WASHINGTON DC 20003 STEPHEN ELLIS PRESIDENT 2025468500 2025-11-12 1 0 TIANA WYNN P00997288 4105840060 2024 2025-03-06 01:10:19Z STEPHEN ELLIS 651 PENNSYLVANIA AVENUE SE WASHINGTON DC 20003 1808458 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 11 8 0 0 2120108 1791518 0 0 25496 16940 0 0 2145604 1808458 0 0 0 0 1370477 1351901 0 0 123152 600483 594920 1970960 1946821 174644 -138363 2187743 2090475 52328 54669 2135415 2035806 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 350844 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. 317498 DISASTER AND WILDFIRE -TCS WORKS TO EDUCATE THE PUBLIC ABOUT THE INCREASED COSTS OF DISASTERS AND WILDFIRES AND THE NEED TO REFORM PROGRAMS TO MORE EFFECTIVELY AND EFFICIENTLY SPEND TAXPAYER DOLLARS BEFORE DISASTER STRIKES. 838334 ENVIRONMENTAL AND 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. 136475 136475 1643151 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 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 4 0 1 11 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 182531 0 7975 STEPHEN ELLIS PRESIDENT 40.00 X 183645 0 8600 MICHAEL SURRUSCO DIRECTOR OF CAMPAIGNS 40.00 X 132056 0 6500 JOSHUA SEWELL DIRECTOR OF RESEARCH AND P 40.00 X 135389 0 6250 633621 0 29325 4 0 1 0 SALIENT 820 D STREET SE WASHINGTON DC 20003 OFFICE RENT 122400 KELLY & ASSOCIATES 1 KELLY WAY SPARKS MD 21152 HEALTH AND DENTAL INSURANCE 120076 2 1791518 1791518 16940 16940 1808458 0 0 16940 662946 573499 44634 44813 425999 368522 28681 28796 174140 150670 11697 11773 88816 76845 5966 6005 63693 53542 10151 5901 5901 155236 149345 5891 117850 117850 51919 41123 7532 3264 2364 2045 159 160 135511 117246 9103 9162 2950 2950 4818 4273 272 273 10042 10042 REFERENCE MATERIALS 44636 38783 2989 2864 1946821 1643151 180518 123152 72062 389813 1176016 1187493 530524 51274 113 15693 11804 9712 45631 43287 7162 2344 389512 433596 550 550 2187743 2090475 52328 54669 52328 54669 X 1179955 1429389 955460 606417 2135415 2035806 2187743 2090475 -138363 32853 5901 0 X X 0 1 X 1 0 X 2019546 2469908 1588627 2120108 1791518 9989707 2019546 2469908 1588627 2120108 1791518 9989707 1606405 8383302 7469 16645 13803 25496 22841 86254 2500 17512 20000 40012 10115973 0.82870 0.81310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15500 15500 1925420 1940920 247046 61762 0 0 247046 247046 370569 15500 15500 61762 61762 92643 2822 1062 1760 42809 42225 584 2344 X 1841311 32853 32853 1808458 0 1808458 1940920 0 1940920 5901 5901 1946821 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, 2024 AND 2023, 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, 2024, THE STATUTE OF LIMITATIONS FOR FISCAL YEARS 2021 THROUGH 2024 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. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 0 0 0 0 0 0 0 0 0 STEPHEN ELLIS PRESIDENT 172000 0 0 0 11645 0 8600 0 0 0 192245 0 0 0 AUTUMN HANNA VICE PRESIDENT 161124 0 0 0 21407 0 7975 0 0 0 190506 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 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 XII, LINE 2C: THE PROCESS HAS NOT CHANGED SINCE PRIOR YEAR. 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