Civic Intelligence

Constitutional Congress Inc

990 • Fiscal year 2023 • EIN 27-3707886

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

35 Commercial WaySpringboro, OH 45066

(513) 919-9627

Siviq Scores

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

Liabilities / Assets

87th percentile

0.71x

Higher debt load relative to assets than 87% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

40th percentile

0.12x

Higher debt load relative to revenue than 40% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

27th percentile

-5.7%

Higher net margin than 27% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

88th percentile

$290,482

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

92nd percentile

69%

Faster asset growth than 92% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

95th percentile

153%

Faster revenue growth than 95% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$947,659

Up $388,048 (+69%) from 2022

Net Assets

Down

$278,285

Down $250,965 (-47%) from 2022

Liabilities

Up

$669,374

Up $639,013 (+2105%) from 2022

Revenue

Up

$5,800,308

Up $3,505,308 (+153%) from 2022

Expenses

Up

$6,131,273

Up $4,364,596 (+247%) from 2022

Net Income

Down

-$330,965

Down $859,288 (-163%) from 2022

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2021: $927Liabilities 2021: $0Net Assets 2021: $9272021Assets 2022: $559,611Liabilities 2022: $30,361Net Assets 2022: $529,2502022Assets 2023: $947,659Liabilities 2023: $669,374Net Assets 2023: $278,2852023Assets 2024: $2,334,048Liabilities 2024: $1,614,840Net Assets 2024: $719,2082024

Highlighted filing

2023

Assets$947,659
Liabilities$669,374
Net Assets$278,285

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2021: $225,000Expenses 2021: $225,431Net Income 2021: -$4312021Revenue 2022: $2,295,000Expenses 2022: $1,766,677Net Income 2022: $528,3232022Revenue 2023: $5,800,308Expenses 2023: $6,131,273Net Income 2023: -$330,9652023Revenue 2024: $8,145,397Expenses 2024: $7,704,474Net Income 2024: $440,9232024

Highlighted filing

2023

Revenue$5,800,308
Expenses$6,131,273
Net Income-$330,965
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$5,800,308
Mission and Program Overview

Mission

To develop an educational curriculum for citizens and members of congress regarding the history, developemnt and principals of the United States Constitution and to provide training and eduction to Congress and the public regarding the Constitution, & other charitable/educational

1792 Exchange supports freedom of religion, freedom of speech, and free enterprise and other principles of the United States Constitution by educating the public and Congress.

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges$2,433$577,432▲ $574,999
Cash and Non-Interest-Bearing Accounts$557,178$310,227▼ $246,951
Intangible Assets$0$60,000▲ $60,000
Total Assets$559,611$947,659▲ $388,048
Liabilities
Accounts Payable and Accrued Expenses$30,361$669,374▲ $639,013
Total Liabilities$30,361$669,374▲ $639,013
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$529,250$278,285▼ $250,965
Total Net Assets Fund Balance$529,250$278,285▼ $250,965
Total Liabilities and Net Assets / Fund Balance$559,611$947,659▲ $388,048
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Katharine SullivanGeneral Counsel and Senior Vice PresidnetFT$269,220$21,262$290,482
Katharine SullivanGeneral Counsel and Senior Vice Pres-$219,220$71,262$290,482
Paul FitzpatrickPresidentFT$236,694$49,699$286,393
Erica MoshtahedianVice PresidentFT$143,203$22,708$165,911

Board Members and Trustees

NameTitle
Stanley ReiffDirector
Brian MorganSecretary/Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Joseph David Advertising LLCProgram support135 N Pennsylvania St, Indianapolis, IN 46204$1,507,828
Fusion Law PLLCProgram support7600 N 15th St, Phoenix, AZ 85020$1,136,369
Citizens Portal IncProgram support2943 W Parkway Blvd, West Valley City, UT 84119$320,000
Campbell Mille Payne PLLCLegal services to further program5955 Alpha Rd, Dallas, TX 75240$250,000
Revenue and Support

Revenue Composition

Contributions and Grants
$5,800,308
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$5,800,308
Change in Net Assets
$-330,965

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,800,308
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$5,800,308
Total Revenue per Form 990
$5,800,308
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,898,094
Salaries, Compensation, and Employee Benefits$1,225,989
Total Fundraising Expense$115,164
Grants and Similar Amounts Paid$7,190
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$2,015,696$0$782$2,016,478
Other Salaries and Wages$779,707$113,945$45,944$939,596
Fees for Services Other$310,438$26,915$24,965$362,318
Current Officers, Directors, Trustees, and Key Employees$237,658$34,731$14,004$286,393
Occupancy-$127,750-$127,750
Travel$102,441$4,689$19,448$126,578
Fees for Services Accounting-$42,125-$42,125
Office Expenses$4,960$20,904$3,244$29,108
Fees for Services Legal-$28,338-$28,338
Information Technology$16,566$9,250$437$26,253
Depreciation Depletion$20,000--$20,000
Grants to Domestic Orgs$7,190--$7,190
Insurance-$3,649-$3,649
Total Functional Expenses$5,603,569$412,540$115,164$6,131,273

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,131,273
Total Expenses per Audited Statements$6,131,273
Total Expenses per Form 990$6,131,273
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
United CharitablePhiladelphia, PA501(c)(3)To educate on principles$7,190
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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 draft Form 990 is reviewed by the Director(s) and outside legal counsel, and all issues are addressed before filing.

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

Annually, each member is required to list organizations where they are involved and indicate any potential conflicts of interest.

Form 990, Part VI, Section C, line 19

No documents are available to the public.

Filing and Contact Details

Filer

Filer Name
1792 Exchange
EIN
27-3707886
Phone
5139199627
Address
35 Commercial Way, Springboro, OH 45066

Signing Officer

Name
Daniel Cameron
Title
CEO
Phone
5139199627
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Cameron
Formed
2010
Legal Domicile
De
Voting Board Members
3
Independent Board Members
2
Employees
14
Volunteers
5

Preparer

Firm
BiggsKofford PC
Address
630 Southpointe Court Suite 200, Colorado Springs, CO 80906
Preparer
Bret Wichert CPA
Phone
7195799090
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

The process has not changed from the prior year.

Financial Statement Notes

Part X, Line 2:

The Organization evaluates the effect of uncertain tax positions, if any, and provides for those positions in accordance with the provisions of FASB ASC Topic 450, Contingencies. No tax accrual for uncertain tax positions has been recorded as management believes there are no uncertain tax positions for the Organization.

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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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IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt06131273
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05800308
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization evaluates the effect of uncertain tax positions, if any, and provides for those positions in accordance with the provisions of FASB ASC Topic 450, Contingencies. No tax accrual for uncertain tax positions has been recorded as management believes there are no uncertain tax positions for the Organization.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt06131273
IRS990ScheduleD/TotalRevenuePerForm990Amt05800308
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05800308
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06131273
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt07190
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0To educate on principles
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0United Charitable
IRS990ScheduleI/RecipientTable/RecipientEIN0204286082
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO Box 715969
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Philadelphia
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0PA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd019171
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The organization has a written agreement with the fiscal sponsor outlining how the funds should be used and what is expected in terms of reporting and outcomes.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0219220
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1236694
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2143203
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount050000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount125000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount214000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt014275
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt113530
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt28601
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt06987
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt111169
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt2107
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Katharine Sullivan
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Paul Fitzpatrick
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2Erica Moshtahedian
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0General Counsel and Senior Vice Pres
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2Vice President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0290482
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1286393
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2165911
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt20
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The draft Form 990 is reviewed by the Director(s) and outside legal counsel, and all issues are addressed before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annually, each member is required to list organizations where they are involved and indicate any potential conflicts of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents are available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The process has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0559611
IRS990/TotalAssetsEOYAmt0947659
IRS990/TotalAssetsGrp/BOYAmt0559611
IRS990/TotalAssetsGrp/EOYAmt0947659
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt05800308
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0115164
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0412540
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05603569
IRS990/TotalFunctionalExpensesGrp/TotalAmt06131273
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt030361
IRS990/TotalLiabilitiesEOYAmt0669374
IRS990/TotalLiabilitiesGrp/BOYAmt030361
IRS990/TotalLiabilitiesGrp/EOYAmt0669374
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0529250
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0278285

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