Civic Intelligence

Fund for Constitutional Government

990 • Fiscal year 2022 • EIN 23-7391766

Jan 01, 2022 to Dec 31, 2022 • Filed on Jan 18, 2024

Organization ProfileFCGONLINE.ORG

View Organization Page

1100 13th Street NW 800Washington, DC 20005

(202) 546-3732

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

30th percentile

0.03x

Higher debt load relative to assets than 30% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

22nd percentile

0.04x

Higher debt load relative to revenue than 22% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

38th percentile

1.8%

Higher net margin than 38% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

70th percentile

$176,378

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

28th percentile

-5.9%

Faster asset growth than 28% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

55th percentile

7.3%

Faster revenue growth than 55% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets30th percentile

Assets

Down

$5,476,371

Down $340,522 (-5.9%) from 2021

Net Assets

Down

$5,302,318

Down $444,619 (-7.7%) from 2021

Liabilities

Up

$174,053

Up $104,097 (+149%) from 2021

Revenue And Expenses
Liabilities / Revenue22nd percentileNet Margin38th percentile

Revenue

Up

$4,434,469

Up $301,258 (+7.3%) from 2021

Expenses

Down

$4,354,784

Down $64,249 (-1.5%) from 2021

Net Income

Up

$79,685

Up $365,507 (+128%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth28th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2010: $1,863,448Liabilities 2010: $61,808Net Assets 2010: $1,801,6402010Assets 2011: $1,793,669Liabilities 2011: $53,555Net Assets 2011: $1,740,1142011Assets 2012: $1,967,778Liabilities 2012: $62,472Net Assets 2012: $1,905,3062012Assets 2013: $2,788,811Liabilities 2013: $188,738Net Assets 2013: $2,600,0732013Assets 2014: $3,258,200Liabilities 2014: $40,416Net Assets 2014: $3,217,7842014Assets 2015: $2,653,438Liabilities 2015: $33,532Net Assets 2015: $2,619,9062015Assets 2016: $2,935,122Liabilities 2016: $52,115Net Assets 2016: $2,883,0072016Assets 2017: $3,989,873Liabilities 2017: $47,700Net Assets 2017: $3,942,1732017Assets 2018: $3,980,704Liabilities 2018: $49,768Net Assets 2018: $3,930,9362018Assets 2019: $4,585,065Liabilities 2019: $75,350Net Assets 2019: $4,509,7152019Assets 2020: $5,906,309Liabilities 2020: $28,475Net Assets 2020: $5,877,8342020Assets 2021: $5,816,893Liabilities 2021: $69,956Net Assets 2021: $5,746,9372021Assets 2022: $5,476,371Liabilities 2022: $174,053Net Assets 2022: $5,302,3182022Assets 2023: $10,113,659Liabilities 2023: $109,889Net Assets 2023: $10,003,7702023Assets 2024: $9,778,995Liabilities 2024: $198,018Net Assets 2024: $9,580,9772024

Highlighted filing

2022

Assets$5,476,371
Liabilities$174,053
Net Assets$5,302,318
Open 2022 Filing

Operations Trend

Revenue Growth55th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $541,2702010Expenses 2011: $578,8222011Expenses 2012: $661,5062012Revenue 2013: $1,431,780Expenses 2013: $1,217,668Net Income 2013: $214,1122013Revenue 2014: $1,804,857Expenses 2014: $1,271,104Net Income 2014: $533,7532014Revenue 2015: $1,153,603Expenses 2015: $1,674,072Net Income 2015: -$520,4692015Revenue 2016: $1,608,256Expenses 2016: $1,470,822Net Income 2016: $137,4342016Revenue 2017: $2,594,715Expenses 2017: $1,830,849Net Income 2017: $763,8662017Revenue 2018: $3,098,141Expenses 2018: $2,212,726Net Income 2018: $885,4152018Revenue 2019: $3,342,165Expenses 2019: $2,753,429Net Income 2019: $588,7362019Revenue 2020: $4,981,224Expenses 2020: $3,914,636Net Income 2020: $1,066,5882020Revenue 2021: $4,133,211Expenses 2021: $4,419,033Net Income 2021: -$285,8222021Revenue 2022: $4,434,469Expenses 2022: $4,354,784Net Income 2022: $79,6852022Revenue 2023: $9,417,855Expenses 2023: $5,239,204Net Income 2023: $4,178,6512023Revenue 2024: $6,537,962Expenses 2024: $6,864,634Net Income 2024: -$326,6722024

Highlighted filing

2022

Revenue$4,434,469
Expenses$4,354,784
Net Income$79,685
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jan 18, 2024
Return Version
2022v5.0
Gross Receipts
$5,068,247
Mission and Program Overview

Mission

To foster constitutional principles in governance: fcg's projects work to increase transparency, openness and independent government oversight.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$993,153$2,900,370▲ $1,907,217
Cash and Non-Interest-Bearing Accounts$1,902,505$1,167,598▼ $734,907
Pledges and Grants Receivable$530,016$1,159,018▲ $629,002
Savings and Temporary Cash Investments$2,370,562$130,270▼ $2,240,292
Accounts Receivable$10,016$102,900▲ $92,884
Prepaid Expenses and Deferred Charges$8,146$12,711▲ $4,565
Land, Buildings, and Equipment, Net$1,995$3,504▲ $1,509
Total Assets$5,816,893$5,476,371▼ $340,522
Other Assets Total$500$0▼ $500
Liabilities
Accounts Payable and Accrued Expenses$69,956$174,053▲ $104,097
Total Liabilities$69,956$174,053▲ $104,097
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,793,478$2,727,171▼ $66,307
Net Assets With Donor Restrictions$2,953,459$2,575,147▼ $378,312
Total Net Assets Fund Balance$5,746,937$5,302,318▼ $444,619
Total Liabilities and Net Assets / Fund Balance$5,816,893$5,476,371▼ $340,522

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,504$13,218$16,722
Other Securities$2,900,370--
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ian GaryExecutive DirectorFT$151,942$24,436$176,378
Mark HertsgaardEXECUTIVE DIRECTOR: CCNFT$143,810$22,547$166,357
JUDY O'NEILLMANAGING DIRECTOR: CCNFT$129,231$5,794$135,025
Gary KalmanDirectorFT$113,077$18,873$131,950
Anna HiattDirectorFT$115,000$12,857$127,857
Karin KampDirectorFT$113,000$3,282$116,282

Board Members and Trustees

NameTitle
John CavanaughChair
Michael CavalloPresident
Anne B ZillBoard Member
Arvind GanesanBoard Member
Diann Rust-tierneyBoard Member
Hamilton FishBoard Member
Jack BlumBoard Member
Joe KrausBoard Member
Kate DoyleBoard Member
Lakshmi KumarBoard Member
Randy FertelBoard Member
Robert AlvarezBoard Member
Ryan AlexanderBoard Member
Shahid ButtarBoard Member
Conrad MartinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,355,280
Program Service Revenue
$16,270
Investment Income
$62,919
Other Revenue
$0
All Other Contributions
$4,355,280
Change in Net Assets
$79,685

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,434,469
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-408,435
Total Revenue per Audited Statements
$4,026,034
Total Revenue per Form 990
$4,434,469
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,283,602
Other Expenses$1,336,572
Grants and Similar Amounts Paid$734,610
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,696,320$46,510-$1,742,830
Grants to Domestic Orgs$734,610--$734,610
Fees for Services Other$616,777$30,142-$646,919
Current Officers, Directors, Trustees, and Key Employees$145,418$30,960-$176,378
Payroll Taxes$146,277$9,265-$155,542
Other Employee Benefits$121,561$3,565-$125,126
Fees for Services Accounting$12,319$83,921-$96,240
Pension Plan Contributions$82,049$1,677-$83,726
Occupancy$76,885$1,452-$78,337
Information Technology$46,400$4,231-$50,631
Office Expenses$30,503$3,333-$33,836
Travel$31,624$1,697-$33,321
Conferences and Meetings$17,288$9,971-$27,259
Fees for Services Legal$2,768$13,780-$16,548
Insurance-$16,519-$16,519
Other Expenses$4,604$1,179$0$5,783
All Other Expenses$1,777$1,734-$3,511
Depreciation Depletion$225$511-$736
Total Functional Expenses$4,093,875$260,909$0$4,354,784

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,470,652
Expenses per Audited Statements$4,354,784
Total Expenses per Form 990$4,354,784
Expenses Not Reported on Form 990$115,868
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Project on Government OversightWashington, DC501 (c)(3)General Support and Transfer of Project$185,472
Neo PhilanthropyNew York, NY501 (c)(3)Transfer of Remaining Funds for Peace and Security Funding Group Project$162,128
Government Accountability ProjectWashington, DC501 (c)(3)GENERAL SUPPORT; TRANSFER OF WHISTLEBLOWER NOW TO SISSY FARENTHOLD FELLOWSHIP FUND$99,010
Center for Ai and Digital PolicyWashington, DC501 (c)(3)Transfer of Remaining Funds for the Caidp Project$76,500
National Taxpayers UnionWashington, DC501 (c)(3)Advocacy Work$45,000
R Street InstituteWashington, DC501 (c)(3)Support the Work of Nan Swift Related to Reducing Pentagon Spending.$40,000
Taxpayers for Common SenseWashington, DC-Research Project$40,000
Electronic Privacy Information CenterWashington, DC501 (c)(3)General Support$30,000
Global Financial IntegrityWashington, DC501 (c)(3)General Support$20,000
Colombe FoundationBoston, MA501 (c)(4)Pentagon Budget Project General Support$7,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The organization's outside accountant goes over the 990 with a board member and explains any questions or concerns at an annual board meeting before the 990 is filed.”

Form 990, Part VI, Section B, Line 12C

“The board is reminded annually of the organization's conflict of interest policy. Board members review and sign the organization's conflict of interest policy annually.”

Form 990, Part VI, Section C, Line 19

“All information is available upon written request.”

Form 990, Page 9, Part VIII Line 11F

“Contributions increased $ 180,000 to record addition grant recorded by auditor”

Filing and Contact Details

Filer

Filer Name
Fund for Constitutional Government
EIN
23-7391766
Phone
2025463732
Address
1100 13TH STREET NW 800, WASHINGTON, DC 20005

Signing Officer

Name
Ian Gary
Title
Executive Director
Phone
2025463799
Signed
2024-01-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ian Gary
Formed
1974
Legal Domicile
Dc
Voting Board Members
15
Independent Board Members
15
Employees
27
Volunteers
3

Preparer

Firm
Yount Hyde & Barbour Pc
Address
702 KING FARM BOULEVARD SUITE 610, ROCKVILLE, MD 20850
Preparer
Marc Friedman CPA
Phone
3019173040
Supplemental Narrative

Additional Explanations

Form 990 Block B

“Indicated return is amended”

Form 990, Page 1, Line 17

“Ther expenses was decreased by $ 2,020 because an additional asset was recorded and not expenses.”

Form 990, Page 3, Line 12A

“Block was checked because audit was received”

Form 990, Page 1, Line 8

“Contributions and grants increased for additional grant of $ 180,000”

Form 990, Part IX, Line 11G

“Consultants and interns: program service expenses 615,603. Management and general expenses 29,295. Fundraising expenses 0. Total expenses 644,898. Professional development: program service expenses 1,174. Management and general expenses 847. Fundraising expenses 0. Total expenses 2,021.”

Form 990, Page 2, Line 4A

“Total expenses were decreased by $ 2,020 because of the adjustment of capitalized asset”

Form 990, Page 10, Line 22

“Depreciation increase by $225. Based on capitalization of asset”

Form 990, Page 10, Line 13

“Office expenses were decreased because of capitalization of additional asset”

Form 990, Page 11, Line 3

“Pledges and grants receivable incrrease by $180,000 to record additional grant receivable”

Form 990, Page 11, Line 27 and 28

“Amounts were adjusted to agree with the audit”

Schedule B , Form 990 Page 2

“Additional contributor was listed for additional grant of $ 180,000”

Schedule D, Form 990 Parts XI and XII

“The reconciliations were completed to reconcile the 990 to the audit.”

Financial Statement Notes

PART X, LINE 2:

“In june 2006, the financial accounting standards board (fasb) released fasb asc 740-10, income taxes, that provides guidance for reporting uncertainty in income taxes. For the year ended december 31, 2022, fcg has documented its consideration of fasb asc 740-10 and determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements.”

Raw XML AppendixShowing 400 of 764 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm10ARVIND GANESAN
IRS990/Form990PartVIISectionAGrp/PersonNm11RANDY FERTEL
IRS990/Form990PartVIISectionAGrp/PersonNm12HAMILTON FISH
IRS990/Form990PartVIISectionAGrp/PersonNm13JOE KRAUS
IRS990/Form990PartVIISectionAGrp/PersonNm14DIANN RUST-TIERNEY
IRS990/Form990PartVIISectionAGrp/PersonNm15IAN GARY
IRS990/Form990PartVIISectionAGrp/PersonNm16ANNA HIATT
IRS990/Form990PartVIISectionAGrp/PersonNm17MARK HERTSGAARD
IRS990/Form990PartVIISectionAGrp/PersonNm18GARY KALMAN
IRS990/Form990PartVIISectionAGrp/PersonNm19JUDY O'NEILL
IRS990/Form990PartVIISectionAGrp/PersonNm20KARIN KAMP
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IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17EXECUTIVE DIRECTOR: CCN
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19MANAGING DIRECTOR: CCN
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
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IRS990/MinutesOfCommitteesInd01
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt0135472
IRS990/ProgSrvcAccomActy3Grp/Desc0THE FINANCIAL ACCOUNTABILITY AND CORPORATE TRANSPARENCY (FACT) COALITION IS A NON-PARTISAN ALLIANCE OF MORE THAN 100 STATE, NATIONAL, AND INTERNATIONAL ORGANIZATIONS WORKING TOWARD A FAIR TAX SYSTEM THAT ADDRESSES THE CHALLENGES OF A GLOBAL ECONOMY AND PROMOTING POLICIES TO COMBAT THE HARMFUL IMPACTS OF CORRUPT FINANCIAL PRACTICES.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE PENTAGON BUDGET CAMPAIGN (PBC) THE PENTAGON BUDGET CAMPAIGN IS A COALITION SEEKING SIGNIFICANT LONG-TERM REDUCTION IN PENTAGON SPENDING, DRIVEN BY AN ALTERNATIVE VISION OF THE MILITARY'S ROLE IN U.S. NATIONAL SECURITY THROUGH A VARIETY OF AVENUES, INCLUDING THE CREATION OF A UNIQUE TRANSPARTISAN EXPERIMENT TO INFUSE THIS NEW VISION INTO NATIONAL POLICY.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1OTHER PROGRAMS INCLUDE PUBLISH WHAT YOU PAY, TRANSPARENCY INTERNATIONAL,US-AFRICA BRIDGER BUILDING PROJECT, ANTI-CORRUPTION DATA COLLECTIVE,BUILDING BRIDGES, JOURNALISM, WHISTLEBLOWER NOW AND FUNDING TO THE PROJECT ON GOVERNMENT OVERSIGHT, THE ELECTRONIC PRIVACY INFORMATION CENTER AND THE GOVERNMENT ACCOUNTABILITY PROJECT.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2TRANSPARENCY INTERNATIONAL U.S. IS A PART OF THE WORLD'S LARGEST COALITION AGAINST CORRUPTION. THEY GIVE VOICES TO VICTIMS AND WITNESSES OF CORRUPTION, AND WORK WITH GOVERNMENTS, BUSINESSES, AND CITIZENS TO STOP THE ABUSE OF ENTRUSTED POWER. THE U.S. OFFICE FOCUSES ON STEMMING THE HARMS CAUSED BY ILLICIT FINANCE, STRENGTHENING POLITICAL INTEGRITY, AND PROMOTING A POSITIVE U.S. ROLE IN GLOBAL ANTI-CORRUPTION INITIATIVES.
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IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt1871021
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt2456932
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IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
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Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,476,371
Liabilities
$174,053
Net assets
$5,302,318
Revenue
$4,434,469
Expenses
$4,354,784
Net income
$79,685
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.78$0.20$9.58$6.54$6.86$0.33
2023Detailed filing. Detailed filing data is available for this year.$10.1$0.11$10.0$9.42$5.24$4.18
2022Detailed filing. Detailed filing data is available for this year.$5.48$0.17$5.30$4.43$4.35$0.08
2021Detailed filing. Detailed filing data is available for this year.$5.82$0.07$5.75$4.13$4.42$0.29
2020Detailed filing. Detailed filing data is available for this year.$5.91$0.03$5.88$4.98$3.91$1.07
2019Detailed filing. Detailed filing data is available for this year.$4.59$0.08$4.51$3.34$2.75$0.59
2018Detailed filing. Detailed filing data is available for this year.$3.98$0.05$3.93$3.10$2.21$0.89
2017Detailed filing. Detailed filing data is available for this year.$3.99$0.05$3.94$2.59$1.83$0.76
2016Detailed filing. Detailed filing data is available for this year.$2.94$0.05$2.88$1.61$1.47$0.14
2015Detailed filing. Detailed filing data is available for this year.$2.65$0.03$2.62$1.15$1.67$0.52
2014Detailed filing. Detailed filing data is available for this year.$3.26$0.04$3.22$1.80$1.27$0.53
2013Detailed filing. Detailed filing data is available for this year.$2.79$0.19$2.60$1.43$1.22$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$0.06$1.91$0.66
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.79$0.05$1.74$0.58
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.86$0.06$1.80$0.54
Peer Organizations

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