Civic Intelligence

National Taxpayers Union

EIN 52-1009116 • 501(c)4 • Washington, DC

Profile

Ntu is the "voice of america's taxpayers." ntu works for a simple and fair tax system that enables prosperity for all and respects taxpayers' civil rights, lean and efficient government services and regulations, sustainable fiscal policies to avoid national bankruptcy, and permanent limits on taxes, spending and debt. Ntu achieves this mission by utilizing the most effective pro-taxpayer team on capitol hill and in the states. Our lobbying skills, media savvy, policy expertise, and reputation for advancing pragmatic solutions are unrivaled.

122 C Street NW Suite 700Washington, DC 20001

www.ntu.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.16x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

63rd percentile

0.32x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Net Margin

73rd percentile

29%

Higher net margin than 73% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$282,075

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Asset Growth

75th percentile

16%

Faster asset growth than 75% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

70th percentile

26%

Faster revenue growth than 70% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$10,279,821

Up $1,392,384 (+16%) from 2023

Liabilities

Down

$1,599,472

Down $159,297 (-9.1%) from 2023

Net Assets

Up

$8,680,349

Up $1,551,681 (+22%) from 2023

Revenue

Up

$4,989,762

Up $1,024,254 (+26%) from 2023

Expenses

Down

$3,522,092

Down $79,060 (-2.2%) from 2023

Net Income

Up

$1,467,670

Up $1,103,314 (+303%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $2,065,365Liabilities 2010: $639,428Net Assets 2010: $1,425,9372010Assets 2011: $1,567,988Liabilities 2011: $360,484Net Assets 2011: $1,207,5042011Assets 2012: $1,452,287Liabilities 2012: $418,164Net Assets 2012: $1,034,1232012Assets 2013: $1,532,524Liabilities 2013: $419,308Net Assets 2013: $1,113,2162013Assets 2014: $1,634,474Liabilities 2014: $141,470Net Assets 2014: $1,493,0042014Assets 2015: $1,706,250Liabilities 2015: $88,041Net Assets 2015: $1,618,2092015Assets 2016: $1,932,310Liabilities 2016: $83,014Net Assets 2016: $1,849,2962016Assets 2017: $2,747,943Liabilities 2017: $353,733Net Assets 2017: $2,394,2102017Assets 2018: $2,788,407Liabilities 2018: $257,253Net Assets 2018: $2,531,1542018Assets 2019: $4,071,221Liabilities 2019: $233,003Net Assets 2019: $3,838,2182019Assets 2020: $4,444,762Liabilities 2020: $174,983Net Assets 2020: $4,269,7792020Assets 2021: $5,226,881Liabilities 2021: $177,059Net Assets 2021: $5,049,8222021Assets 2022: $8,541,167Liabilities 2022: $1,857,977Net Assets 2022: $6,683,1902022Assets 2023: $8,887,437Liabilities 2023: $1,758,769Net Assets 2023: $7,128,6682023Assets 2024: $10,279,821Liabilities 2024: $1,599,472Net Assets 2024: $8,680,3492024

Highlighted filing

2024

Assets$10,279,821
Liabilities$1,599,472
Net Assets$8,680,349

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,152,9812010Expenses 2011: $1,716,3272011Expenses 2012: $1,522,9632012Revenue 2013: $1,155,250Expenses 2013: $1,362,262Net Income 2013: -$207,0122013Revenue 2014: $1,506,165Expenses 2014: $1,062,380Net Income 2014: $443,7852014Revenue 2015: $1,427,886Expenses 2015: $1,062,696Net Income 2015: $365,1902015Revenue 2016: $1,296,626Expenses 2016: $1,135,884Net Income 2016: $160,7422016Revenue 2017: $4,732,347Expenses 2017: $4,157,178Net Income 2017: $575,1692017Revenue 2018: $3,155,726Expenses 2018: $2,891,540Net Income 2018: $264,1862018Revenue 2019: $6,812,474Expenses 2019: $5,704,511Net Income 2019: $1,107,9632019Revenue 2020: $6,826,311Expenses 2020: $6,479,410Net Income 2020: $346,9012020Revenue 2021: $3,253,074Expenses 2021: $2,559,191Net Income 2021: $693,8832021Revenue 2022: $4,590,708Expenses 2022: $2,724,712Net Income 2022: $1,865,9962022Revenue 2023: $3,965,508Expenses 2023: $3,601,152Net Income 2023: $364,3562023Revenue 2024: $4,989,762Expenses 2024: $3,522,092Net Income 2024: $1,467,6702024

Highlighted filing

2024

Revenue$4,989,762
Expenses$3,522,092
Net Income$1,467,670

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.3$1.60$8.68$4.99$3.52$1.47
2023Detailed filing. Detailed filing data is available for this year.$8.89$1.76$7.13$3.97$3.60$0.36
2022Detailed filing. Detailed filing data is available for this year.$8.54$1.86$6.68$4.59$2.72$1.87
2021Detailed filing. Detailed filing data is available for this year.$5.23$0.18$5.05$3.25$2.56$0.69
2020Detailed filing. Detailed filing data is available for this year.$4.44$0.17$4.27$6.83$6.48$0.35
2019Detailed filing. Detailed filing data is available for this year.$4.07$0.23$3.84$6.81$5.70$1.11
2018Detailed filing. Detailed filing data is available for this year.$2.79$0.26$2.53$3.16$2.89$0.26
2017Detailed filing. Detailed filing data is available for this year.$2.75$0.35$2.39$4.73$4.16$0.58
2016Detailed filing. Detailed filing data is available for this year.$1.93$0.08$1.85$1.30$1.14$0.16
2015Detailed filing. Detailed filing data is available for this year.$1.71$0.09$1.62$1.43$1.06$0.37
2014Detailed filing. Detailed filing data is available for this year.$1.63$0.14$1.49$1.51$1.06$0.44
2013Summary only. Only limited summary data is available for this year.$1.53$0.42$1.11$1.16$1.36$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$0.42$1.03$1.52
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$0.36$1.21$1.72
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.07$0.64$1.43$2.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 26, 2025
Return Version
2024v5.2
Gross Receipts
$4,989,762
Mission and Program Overview

Mission

National taxpayers union (ntu) is the voice of american taxpayers. Ntu mobilizes elected officials and the general public on behalf of tax relief and reform, taxpayer rights, lower and less wasteful spending, individual liberty, and free enterprise. Through direct lobbying, congressional scorecards, and meaningful engagement with members of the general public we seek to achieve practical policy outcomes on capitol hill and in the states.

Advocates for tax reform, lower spending and national debt, and limited government at all levels.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$4,626,811$4,558,945▼ $67,866
Investments in Publicly Traded Securities$2,053,094$3,481,535▲ $1,428,441
Pledges and Grants Receivable$553,999$255,000▼ $298,999
Prepaid Expenses and Deferred Charges$14,318$43,621▲ $29,303
Land, Buildings, and Equipment, Net$33,600$25,964▼ $7,636
Total Assets$8,887,437$10,279,821▲ $1,392,384
Other Assets Total$1,605,615$1,914,756▲ $309,141
Liabilities
Other Liabilities$1,618,613$1,399,077▼ $219,536
Accounts Payable and Accrued Expenses$140,156$200,395▲ $60,239
Total Liabilities$1,758,769$1,599,472▼ $159,297
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,089,293$7,434,689▲ $1,345,396
Net Assets With Donor Restrictions$1,039,375$1,245,660▲ $206,285
Total Net Assets Fund Balance$7,128,668$8,680,349▲ $1,551,681
Total Liabilities and Net Assets / Fund Balance$8,887,437$10,279,821▲ $1,392,384

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,086$154,282$155,368
Leasehold Improvements$24,878$9,477$34,355
Other Assets Org$1,164,803--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,252,007-▲ $99,273-$1,351,280
2023$1,152,044-▲ $99,963-$1,252,007
2022$1,286,937-▼ $134,893-$1,152,044
2021$1,166,784-▲ $120,153-$1,286,937
2020$1,080,479-▲ $86,305-$1,166,784
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brandon D ArnoldExecutive Vice President,ntuFT$223,353$40,043$263,396
Evangeline Leah M VukmirSenior VP of State AffairsFT$187,367$30,669$218,036
Peter J SeppPresident/ DirectorPT$143,873$25,371$169,244
Al CanataVP of Strategic PartnershipsPT$97,149$20,041$117,190

Board Members and Trustees

NameTitle
Michael D FrytChairman/director
Joseph G LehmanVice Chairman/director
Joseph D HenchmanExecutive Vice President,ntuf
David L KeatingDirector
Dr Richard VedderDirector
Jon CoupalDirector
Jonathan SlemrodDirector
Kr KamonDirector
Shari D WilliamsDirector
Stacey ChamberlinDirector
Steve ForbesDirector
Brandon PeckSecretary/director
Chuck FullerTreasurer/director
Lindsey CarpenterAttorney
Tyler L MartinezSenior Attorney

Highest Paid Contractors

ContractorServicesLocationCompensation
Public Opinion Strategies LLCPublic Opinion Polling214 N FAYETTE STREET, Alexandria, VA 22314$298,693
Black Rock Group LLCCommunications Consulting66 CANAL CENTER PLAZA SUITE 500, Alexandria, VA 22314$227,715
Mvp Press LLCCommunications Consulting & Printing43720 TRADE CENTER PLACE SUITE 154, Sterling, VA 20166$129,124
Zg 122 C Street LLC Co ZgmiOffice RentalTWO WISCONSIN CIRCLE 1050, Chevy Chase, MD 20815$122,325
Revenue and Support

Revenue Composition

Contributions and Grants
$4,895,332
Program Service Revenue
$0
Investment Income
$94,430
Other Revenue
$0
All Other Contributions
$4,895,332
Change in Net Assets
$1,467,670

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,989,762
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$84,011
Total Revenue per Audited Statements
$5,073,773
Total Revenue per Form 990
$4,989,762
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,777,854
Other Expenses$1,671,348
Total Fundraising Expense$435,324
Professional Fundraising Fees$72,890
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$629,296$328,269$112,307$1,069,872
Fees for Services Other$701,159$573$5,000$706,732
Current Officers, Directors, Trustees, and Key Employees$341,964$62,351$28,325$432,640
Conferences and Meetings$138,484$104-$138,588
Other Employee Benefits$57,984$31,864$10,651$100,499
Payroll Taxes$64,067$26,475$9,466$100,008
Advertising$96,529--$96,529
Occupancy$68,148$13,232$9,890$91,270
Travel$84,868$1,953$2,316$89,137
Pension Plan Contributions$45,617$21,676$7,542$74,835
Fees for Services Professional Fundraising--$72,890$72,890
Fees for Services Accounting-$57,153-$57,153
Office Expenses$30,705$18,701$3,553$52,959
Other Expenses$32,577$6,987$6,005$45,569
Information Technology$33,374$6,480$4,844$44,698
All Other Expenses$22,630$4,578$3,935$31,143
Fees for Services Legal-$7,091-$7,091
Total Functional Expenses$2,487,144$599,624$435,324$3,522,092

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,522,092
Total Expenses per Audited Statements$3,522,092
Total Expenses per Form 990$3,522,092
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
North AmericaNo Activities Conductedonly Donation ReceivedN/a00-
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$72,890
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability - Operating$1,399,077
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
Yes
Other officer compensation reviewed
Yes
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, Section A, Line 6

Only directors shall be members of the corporation under the laws of the state of delaware. Any individual who or entity that provides support or assistance to the corporation may be designated as a "supporting member or other similar title as determined by the board of directors from time to time, but such individuals or entities shall not be deemed to be members of the corporation within the meaning of the laws of the state of delaware. The board of directors may designate through board action different classes of supporting membership.

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

The form 990 is reviewed by directors who receive no compensation from national taxpayers union, as well as the president and operations manager. The final form 990 was sent to the entire board of directors before filing.

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

Our conflict of interest policy includes our organization and all our related organizations. Officers, directors and employees are required to make an annual disclosure of conflict of interest. When the board considers a transaction or proposed transaction, each director who has or may have a conflict of interest is required to disclose it promptly to the board if not already disclosed. A director who has a conflict of interest does not vote on any board action regarding this transaction. This policy is communicated and recertified at board of directors meetings.

Form 990, Part VI, Section B, Line 15

The compensation schedule for the president and entire staff is reviewed annually and approved by at least two directors who do not receive any compensation from national taxpayers union. This oversight includes a review of comparability data. Compensation for other officers or key employees is reviewed annually and approved by at least two directors of the board. The president reviews salary comparability data for all positions. The members of the board of directors who are performing the annual review of compensation process do not receive any compensation from national taxpayers union.

Form 990, Part VI, Section C, Line 19

Governing documents are made available to the public upon request at the ntu office. Ntu is planning to make the financial statements and tax returns available on the website in the future.

Filing and Contact Details

Filer

Filer Name
National Taxpayers Union
EIN
52-1009116
Phone
7036835700
Address
122 C STREET NW SUITE 700, WASHINGTON, DC 20001
Doing Business As
Ntu

Signing Officer

Name
Peter J Sepp
Title
President
Phone
7036835700
Signed
2025-09-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter J Sepp
Formed
1969
Legal Domicile
De
Voting Board Members
13
Independent Board Members
12
Employees
30
Volunteers
40

Preparer

Firm
Uhy Advisors Mid-atlantic Inc
Address
8601 ROBERT FULTON DRIVE SUITE 210, COLUMBIA, MD 21046
Preparer
Hsuanyi Wang
Phone
4107205220
Supplemental Narrative

Additional Explanations

FORM 990, PART V, LINE 6B:

Acknowledgement letters as well as solicitations normally explain that ntu is a 501(c)(4) organization and contributions are not tax deductible.

Form 990, Part IX, Line 11G

Professional fees: program service expenses 701,159. Management and general expenses 573. Fundraising expenses 5,000. Total expenses 706,732.

Financial Statement Notes

PART V, LINE 4:

The endowment supports capital, programming, and general operating needs of national taxpayers union.

PART X, LINE 2:

The income tax positions taken by national taxpayers union (ntu) for any years open under the various statutes of limitations are that ntu continues to be exempt from income taxes. Ntu did not have any unrelated business income that is subject to income taxes. Ntu believes that there are no tax positions taken or expected to be taken that would significantly increase unrecognized tax liabilities within 12 months of the reporting date. Ntu evaluated its uncertainty in income taxes and determined that there were no matters that would require recognition in the financial statements or that may have any effect on its tax-exempt status. None of ntu's federal information returns are currently under examination.

Raw XML AppendixShowing 400 of 869 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/PersonNm16TYLER L MARTINEZ
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT/ DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIRMAN/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE VICE PRESIDENT,NTU
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE VICE PRESIDENT,NTUF
IRS990/Form990PartVIISectionAGrp/TitleTxt15SENIOR VP OF STATE AFFAIRS
IRS990/Form990PartVIISectionAGrp/TitleTxt16SENIOR ATTORNEY
IRS990/Form990PartVIISectionAGrp/TitleTxt17VP OF STRATEGIC PARTNERSHIPS
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IRS990/MissionDesc0NTU IS THE "VOICE OF AMERICA'S TAXPAYERS." NTU WORKS FOR A SIMPLE AND FAIR TAX SYSTEM THAT ENABLES PROSPERITY FOR ALL AND RESPECTS TAXPAYERS' CIVIL RIGHTS, LEAN AND EFFICIENT GOVERNMENT SERVICES AND REGULATIONS, SUSTAINABLE FISCAL POLICIES TO AVOID NATIONAL BANKRUPTCY, AND PERMANENT LIMITS ON TAXES, SPENDING AND DEBT. NTU ACHIEVES THIS MISSION BY UTILIZING THE MOST EFFECTIVE PRO-TAXPAYER TEAM ON CAPITOL HILL AND IN THE STATES. OUR LOBBYING SKILLS, MEDIA SAVVY, POLICY EXPERTISE, AND REPUTATION FOR ADVANCING PRAGMATIC SOLUTIONS ARE UNRIVALED.
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IRS990/ProgSrvcAccomActy2Grp/Desc0LOBBYING: THIS PROGRAM CATEGORY INCLUDES NTU'S CONTACTS WITH OFFICIALS OF FEDERAL, STATE, AND LOCAL GOVERNMENT TO ADVOCATE ON BEHALF OF LEGISLATIVE AND REGULATORY ISSUES, TESTIMONIES, AND COMMENTS AT PUBLIC HEARINGS OVER TAX, BUDGET, AND REGULATORY PROPOSALS, AND COALITION-BUILDING ON THE NATIONAL AND STATE LEVELS WITH LIKE-MINDED ORGANIZATIONS FOR THOSE ADVOCACY PURPOSES. THIS CATEGORY ALSO INCLUDES GRASSROOTS EFFORTS TO BUILD PUBLIC SUPPORT THROUGH THE USE OF ACTION-ORIENTED EMAILS, CERTAIN TYPES OF TRADITIONAL AND TARGETED SOCIAL MEDIA AND ELECTRONIC ADVERTISING, AS WELL AS CERTAIN PETITIONS AND OTHER COMMUNICATIONS TO PUBLIC OFFICIALS VIA DIRECT MAIL AND EMAIL.
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