Civic Intelligence

Frac Action Council

EIN 26-2010517 • 501(c)4 • Washington, DC

Profile

To promote social welfare within the meaning of sections 501(c)(4) of the internal revenue code, by educating the public & promoting public policies and programs that prevent hunger, improve nutrition, reduce poverty, and protect health and well-being.

1200 18th Street NW 400Washington, DC 20036

www.frac.org/LEG-ACT-CENTER

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

98th percentile

2.44x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2024

Top Officer Pay

99th percentile

$197,737

Higher top officer pay than 99% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

16th percentile

-50%

Faster asset growth than 16% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$101,435

Down $100,711 (-50%) from 2023

Liabilities

Down

$247,964

Down $33,527 (-12%) from 2023

Net Assets

Down

-$146,529

Down $67,184 (-85%) from 2023

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Flat

$0

Flat from 2023

Expenses

Down

$67,184

Down $858,353 (-93%) from 2023

Net Income

Up

-$67,184

Up $858,353 (+93%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0-$500KAssets 2015: $346,871Liabilities 2015: $0Net Assets 2015: $346,8712015Assets 2016: $346,693Liabilities 2016: $1,000Net Assets 2016: $345,6932016Assets 2017: $344,585Liabilities 2017: $0Net Assets 2017: $344,5852017Assets 2020: $534,032Liabilities 2020: $0Net Assets 2020: $534,0322020Assets 2021: $1,063,554Liabilities 2021: $3,680Net Assets 2021: $1,059,8742021Assets 2022: $1,156,252Liabilities 2022: $310,060Net Assets 2022: $846,1922022Assets 2023: $202,146Liabilities 2023: $281,491Net Assets 2023: -$79,3452023Assets 2024: $101,435Liabilities 2024: $247,964Net Assets 2024: -$146,5292024

Highlighted filing

2024

Assets$101,435
Liabilities$247,964
Net Assets-$146,529
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500K-$1.0MRevenue 2015: $0Expenses 2015: $1,735Net Income 2015: -$1,7352015Revenue 2016: $0Expenses 2016: $1,178Net Income 2016: -$1,1782016Revenue 2017: $0Expenses 2017: $1,108Net Income 2017: -$1,1082017Revenue 2020: $200,000Expenses 2020: $685Net Income 2020: $199,3152020Revenue 2021: $625,000Expenses 2021: $99,158Net Income 2021: $525,8422021Revenue 2022: $0Expenses 2022: $213,682Net Income 2022: -$213,6822022Revenue 2023: $0Expenses 2023: $925,537Net Income 2023: -$925,5372023Revenue 2024: $0Expenses 2024: $67,184Net Income 2024: -$67,1842024

Highlighted filing

2024

Revenue$0
Expenses$67,184
Net Income-$67,184
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$101,435
Liabilities
$247,964
Net assets
-$146,529
Revenue
$0
Expenses
$67,184
Net income
-$67,184
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.25$0.15$0.00$0.07$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.28$0.08$0.00$0.93$0.93
2022Detailed filing. Detailed filing data is available for this year.$1.16$0.31$0.85$0.00$0.21$0.21
2021Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$0.63$0.10$0.53
2020Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$0.20$0.00$0.20
2017Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$0.00$0.00$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.00$0.35$0.00$0.00$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.1
Gross Receipts
$0
Mission and Program Overview

Mission

To promote social welfare within the meaning of sections 501(c)(4) of the internal revenue code, by educating the public & promoting public policies and programs that prevent hunger, improve nutrition, reduce poverty, and protect health and well-being.

To promote public policies and programs that prevent hunger, improve nutrition, reduce poverty, and protect health and well-being.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$202,146$101,435▼ $100,711
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$202,146$101,435▼ $100,711
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$277,811$244,284▼ $33,527
Accounts Payable and Accrued Expenses$3,680$3,680→ $0
Total Liabilities$281,491$247,964▼ $33,527
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-79,345$-146,529▼ $67,184
Total Net Assets Fund Balance$-79,345$-146,529▼ $67,184
Total Liabilities and Net Assets / Fund Balance$202,146$101,435▼ $100,711
Compensation and Service Providers
Top Officer Pay99th percentile

Board Members and Trustees

NameTitle
Marya E AlvarezChair
Crystal FitzsimonsInterim President
Luis GuardiaPresident (through 4/5/2024)
Ellen BuchmanDirector
Kofi EsselDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-67,184
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$58,031
Other Expenses$9,153
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$52,105--$52,105
Payroll Taxes$4,240--$4,240
Fees for Services Other$3,169$0$0$3,169
Occupancy$2,339--$2,339
Information Technology$1,291--$1,291
Other Employee Benefits$1,185--$1,185
Other Expenses$781--$781
Fees for Services Accounting$570--$570
Pension Plan Contributions$501--$501
Fees for Services Legal$407--$407
Insurance$225--$225
Office Expenses$217--$217
Travel$85--$85
Conferences and Meetings$69--$69
Total Functional Expenses$67,184$0$0$67,184
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
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes$244,284
Due To/from Related Organization-
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B Review of form 990 by governing body

“The federal form 990 is prepared by the outside accountants and reviewed by frac's interim president and outsourced director of finance and risk management. A draft federal form 990 is then sent to the entire board of directors prior to filing with the internal revenue service.”

Form 990, Part VI, Line 12C Conflict of interest policy

“Board members are required to make full disclosure of any economic interest that they have during board meetings. The other members of the board of directors evaluate the interest and act as a check against any inappropriate impact on the board's decision making-process. In the event of a conflict arising, the affected director would refrain from voting onthe related matters. The conflict of interest policy also applies to employees and employees evaluate conflicts annually.”

Form 990, Part VI, Line 19 Required documents available to the public

“Documents are made available to the public upon request for the same period of disclosure as set forth under irc section 6104(d).”

Filing and Contact Details

Filer

Filer Name
FRAC Action Council
EIN
26-2010517
Phone
2029862200
Address
1200 18TH STREET NW 400, Washington, DC 20036

Signing Officer

Name
Crystal Fitzsimons
Title
Interim President
Phone
2029862200
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Dc
Voting Board Members
4
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Forvis Mazars LLP
Address
135 West 50th Street, New York, NY 10020
Preparer
Aaron Shapiro
Phone
2128127000
Supplemental Narrative

Financial Statement Notes

Schedule D, Part X, Line 2 ASC 740 FOOTNOTE

“Management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.”

Raw XML AppendixShowing 400 of 418 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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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt15599
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt142341
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CRYSTAL FITZSIMONS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1LUIS GUARDIA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0INTERIM PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1PRESIDENT (THROUGH 4/5/2024)
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT'S COMPENSATION IS DETERMINED BY THE PARENT ORGANIZATION WHICH CONDUCTS A REVIEW OF TOP MANAGEMENT SALARIES IN LIKE ORGANIZATIONS AND THEN DOCUMENTS IN WRITING THE COMPENSATION AS DECIDED AND THE DETERMINING FACTORS USED IN THIS PROCESS.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule J, Part I, Line 3 ESTABLISHMENT OF TOP MANAGEMENT OFFICIAL'S COMPENSATION
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FEDERAL FORM 990 IS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY FRAC'S INTERIM PRESIDENT AND OUTSOURCED DIRECTOR OF FINANCE AND RISK MANAGEMENT. A DRAFT FEDERAL FORM 990 IS THEN SENT TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REQUIRED TO MAKE FULL DISCLOSURE OF ANY ECONOMIC INTEREST THAT THEY HAVE DURING BOARD MEETINGS. THE OTHER MEMBERS OF THE BOARD OF DIRECTORS EVALUATE THE INTEREST AND ACT AS A CHECK AGAINST ANY INAPPROPRIATE IMPACT ON THE BOARD'S DECISION MAKING-PROCESS. IN THE EVENT OF A CONFLICT ARISING, THE AFFECTED DIRECTOR WOULD REFRAIN FROM VOTING ONTHE RELATED MATTERS. THE CONFLICT OF INTEREST POLICY ALSO APPLIES TO EMPLOYEES AND EMPLOYEES EVALUATE CONFLICTS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH UNDER IRC SECTION 6104(D).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b Review of form 990 by governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c Conflict of interest policy
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19 Required documents available to the public
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0FOOD RESEARCH AND ACTION CENTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0237200739
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HUNGER ISSUES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt011 Dupont Circle
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine2Txt0Suite 500
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WASHINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd020036
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0NAME OF RELATED ORGANIZATION: FOOD RESEARCH AND ACTION CENTER PRIMARY ACTIVITY: WORKING TO END POVERTY-RELATED HUNGER THROUGH ADVOCACY AND PARTNERSHIPS.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule R, Part II, Column (b) PRIMARY ACTIVITY OF RELATED ORGANIZATION
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IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0DC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
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IRS990/TaxExemptBondsInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt067184
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0281491
IRS990/TotalLiabilitiesEOYAmt0247964
IRS990/TotalLiabilitiesGrp/BOYAmt0281491
IRS990/TotalLiabilitiesGrp/EOYAmt0247964
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-79345
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-146529
IRS990/TotalOtherCompensationAmt065248
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
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IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt00
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0101435
IRS990/TotReportableCompRltdOrgAmt0312921
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt085
IRS990/TravelGrp/TotalAmt085
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01200 18TH STREET NW 400
IRS990/USAddress/CityNm0Washington
IRS990/USAddress/StateAbbreviationCd0DC
IRS990/USAddress/ZIPCd020036
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW FRAC ORG/LEG-ACT-CENTER/
IRS990/WhistleblowerPolicyInd0true
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CRYSTAL FITZSIMONS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0INTERIM PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02029862200
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRAC Action Council
ReturnHeader/Filer/BusinessNameControlTxt0FRAC
ReturnHeader/Filer/EIN0262010517
ReturnHeader/Filer/PhoneNum02029862200

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