Civic Intelligence

Citizens for Responsible Land Use Inc.

EIN 81-2489107 • 501(c)3 • Asheville, NC

Pub. 78 Eligible990-N CoverageNTEE C30

Profile

Educate the public regarding the negative effects of high-density development on steep slope property in Western North Carolina. In addition, the organization is committed to either preventing high-density development on steep slopes or ameliorating the the negative effects of that development by any legal means available.

PO Box 18942Asheville, NC 28814

crlu-avl.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

1st percentile

-77450%

Higher net margin than 1% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Balance Sheet
Liabilities / Assets59th percentile

Assets

$11,468

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$11,468

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue61st percentileNet Margin1st percentile

Revenue

$2

No earlier filing loaded for comparison.

Expenses

$1,551

No earlier filing loaded for comparison.

Net Income

-$1,549

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$15K$10K$5.0K$0Assets 2021: $11,468Liabilities 2021: $0Net Assets 2021: $11,4682021

Highlighted filing

2021

Assets$11,468
Liabilities$0
Net Assets$11,468
Open 2021 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$2.0K$1.0K$0-$1.0K-$2.0KRevenue 2021: $2Expenses 2021: $1,551Net Income 2021: -$1,5492021

Highlighted filing

2021

Revenue$2
Expenses$1,551
Net Income-$1,549
Open 2021 Filing

Filings

Most recent year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,468
Liabilities
$0
Net assets
$11,468
Revenue
$2
Expenses
$1,551
Net income
-$1,549
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$11.5$0.00$11.5$0.00$1.55$1.55
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Apr 3, 2023
Return Version
2021v4.0
Gross Receipts
$2
Mission and Program Overview

Mission

Educate the public regarding the negative effects of high-density development on steep slope property in Western North Carolina. In addition, the organization is committed to either preventing high-density development on steep slopes or ameliorating the the negative effects of that development by any legal means available.

Program Services

DescriptionGrantsExpenses
Educating the public regarding the negative impacts of high-density development on steep slope property. This is accomplished via the organization's website. The number of persons benefitting from this program is unknown.$0$0
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jay EversollChair-$0--
Ron NeimkinVice Chair-$0--
Tom AscikBoard Member-$0--
Sheila BoyceBoard Member-$0--
Kathleen GoodwinSecretary-$0--
Ben IrvinBoard Member-$0--
Linda LewisBoard Member-$0--
Van VogelBoard Member-$0--
Sharon WestallTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Citizens for Responsible Land Use
EIN
81-2489107
Phone
8287076515
Address
PO Box 18942, Asheville, NC 28814

Signing Officer

Name
Kenneth Westall
Title
Treasurer
Phone
8287076515
Signed
2023-04-03
Supplemental Narrative

Additional Explanations

Form 990-EZ, Header, Line B

“Please see attached "Reasonable Cause" letter.”

Form 990-EZ, Part I, Line 16

“$1,097 for Non-Profit Management Liability Insurance (annual premium) $ 270 for Quickbooks Online (annual subscription fee) $ 184 for the Organization's Website (annual fee)”

Raw XML Appendix215 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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IRS990EZ/PrimaryExemptPurposeTxt0Educate the public regarding the negative effects of high-density development on steep slope property in Western North Carolina. In addition, the organization is committed to either preventing high-density development on steep slopes or ameliorating the the negative effects of that development by any legal means available.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Please see attached "Reasonable Cause" letter.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1$1,097 for Non-Profit Management Liability Insurance (annual premium) $ 270 for Quickbooks Online (annual subscription fee) $ 184 for the Organization's Website (annual fee)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Header, Line B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16
ReasonableCauseExplanation/ExplanationTxt0This letter documents why Citizens for Responsible Land Use (CRLU) is resubmitting its Form 990-EZ for 2021 at this time. The primary reason is an error made by the IRS when our organization was reinstated as a tax-exempt organization on 25 March 2022 (effective 15 May 2021). At that time, the IRS failed to update its main database to reflect the organization's tax-exempt status and it was not corrected until after CRLU contacted IRS Customer Service in February 2023. This database error prevented CRLU from filing its tax information as required (by eFile) in May 2022. Instead, based on advice from a CPA, our organization mailed a paper copy of its complete Form 990-EZ on-time and awaited instructions from the IRS on how to proceed from there. We surmised that ~7 weeks from the date of our reinstatement as a tax-exempt organization (on 25 March) to the tax filing deadline (15 May) was not enough time for the IRS database to be updated. By the time the Form 990-EZ we mailed to the IRS was reviewed, we thought the IRS would recognize our tax-exempt status and either accept the paper form as-is or ask us to refile (eFile). In February 2023, CRLU was approached by a charitable organization that wanted to give us a grant, but were unable to do so because we were not listed in the IRS's Exempt Organizations Business Master File (EO BMF) and our IRS tax-exempt determination letter was more than 6 months old. We contacted IRS Customer Service and were told that an error had been made when we were reinstated. Whomever processed our reinstatement at the IRS forgot to add us to the EO BMF and that's why we were not able to file a Form 990-N online or eFile a Form 990-EZ. The customer service agent was able to correct the issue and CRLU is now in the EO BMF. We did not hear back from the IRS regarding our tax information until we received a letter on 22 March 2023. On that date, we received a letter telling us that our IRS records needed to be kept up-to-date (primarily our business address, which we have updated) and attached was a set of documents originally mailed to CRLU in early January 2023 that had been returned to the IRS as undeliverable. That set of documents included a letter informing us that our Form 990-EZ was rejected because our tax-exempt status had been revoked in 2021 and we needed to instead file a Form 1120 or Form 1041. For reasons cited above, our reinstatement in March 2022 by the IRS was not being recognized by all of the IRS in early January 2023. We tried to contact IRS Customer Support for Non-Profits the week of 22 March in response to the letter and atachments, but were unable to get through due to technical problems (the IRS was unable to accept our call). We finally made contact on 29 March 2023 and were told to re-file our Form 990-EZ for TY2021 and attach this signed "Reasonable Cause" letter. We hope you will accept this as a reasonable cause for our re-filing our Form 990-EZ without any penalties.
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Kenneth Westall
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08287076515
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Citizens for Responsible Land Use
ReturnHeader/Filer/BusinessNameControlTxt0CITI
ReturnHeader/Filer/EIN0812489107
ReturnHeader/Filer/PhoneNum08287076515
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 18942
ReturnHeader/Filer/USAddress/CityNm0Asheville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028814
ReturnHeader/ReturnTs02023-04-03T14:23:14-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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