Civic Intelligence

Equal Citizens Foundation

EIN 82-3949758 • 501(c)3 • Washington, DC

Profile

Public education, research, and litigation to promote the idea of equal political rights to citizens.

1032 15th NW Suite 239Washington, DC 20005

equalcitizens.us

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 2024

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

81st percentile

29%

Higher net margin than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$36,000

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 18.9% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

87th percentile

52%

Faster asset growth than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

-18%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$230,980

Up $78,661 (+52%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$230,980

Up $78,661 (+52%) from 2023

Revenue

Down

$269,229

Down $58,915 (-18%) from 2023

Expenses

Down

$190,568

Down $79,834 (-30%) from 2023

Net Income

Up

$78,661

Up $20,919 (+36%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2018: $326,046Liabilities 2018: $0Net Assets 2018: $326,0462018Assets 2019: $168,689Liabilities 2019: $0Net Assets 2019: $168,6892019Assets 2020: $119,465Liabilities 2020: $0Net Assets 2020: $119,4652020Assets 2021: $225,017Liabilities 2021: $0Net Assets 2021: $225,0172021Assets 2022: $94,577Net Assets 2022: $94,5772022Assets 2023: $152,319Liabilities 2023: $0Net Assets 2023: $152,3192023Assets 2024: $230,980Liabilities 2024: $0Net Assets 2024: $230,9802024

Highlighted filing

2024

Assets$230,980
Liabilities$0
Net Assets$230,980

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2018: $600,927Expenses 2018: $274,881Net Income 2018: $326,0462018Revenue 2019: $232,357Expenses 2019: $389,714Net Income 2019: -$157,3572019Revenue 2020: $336,440Expenses 2020: $385,664Net Income 2020: -$49,2242020Revenue 2021: $439,864Expenses 2021: $334,312Net Income 2021: $105,5522021Revenue 2022: $190,220Expenses 2022: $320,660Net Income 2022: -$130,4402022Revenue 2023: $328,144Expenses 2023: $270,402Net Income 2023: $57,7422023Revenue 2024: $269,229Expenses 2024: $190,568Net Income 2024: $78,6612024

Highlighted filing

2024

Revenue$269,229
Expenses$190,568
Net Income$78,661

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.0
Gross Receipts
$269,229
Mission and Program Overview

Mission

Public education, research, and litigation to promote the idea of equal political rights to citizens.

The organization is operated exclusively for educational and charitable purposes within the meaning irc section 501(c)(3). The orgainization conducts public education, research and litigation in support of its mission to promote the idea of equal political rights to citizens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$40,540$104,330▲ $63,790
Other Notes and Loans Receivable, Net$38,000$92,500▲ $54,500
Cash and Non-Interest-Bearing Accounts$73,779$34,150▼ $39,629
Total Assets$152,319$230,980▲ $78,661
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$152,319$230,980▲ $78,661
Total Net Assets Fund Balance$152,319$230,980▲ $78,661
Total Liabilities and Net Assets / Fund Balance$152,319$230,980▲ $78,661
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Phoebe T WongTreasurerPT$36,000$36,000

Board Members and Trustees

NameTitle
Lawrence LessigPresident
Celinda LakeDirector
Charles KolbDirector
Richard PainterDirector
Robert ReichDirector
Adam EichenExecutive Di
Jason HarrowSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$269,216
Program Service Revenue
$0
Investment Income
$13
Other Revenue
$0
All Other Contributions
$269,216
Change in Net Assets
$78,661
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$154,568
Salaries, Compensation, and Employee Benefits$36,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$117,116--$117,116
Current Officers, Directors, Trustees, and Key Employees-$36,000-$36,000
Fees for Services Legal$2,421$12,994-$15,415
Travel-$14,961-$14,961
Information Technology$2,550$1,077-$3,627
Insurance-$1,300-$1,300
Office Expenses-$1,051-$1,051
Fees for Services Accounting-$553-$553
Other Expenses$545--$545
Total Functional Expenses$122,632$67,936$0$190,568
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
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Reviewed by an officer or director of the organization prior to submitting to the internal revenue service.

Form 990, Page 6, Part VI, Line 12C

If an actual or possible conflict of interest arises, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts and after any discussion with the interested person, he or she shall leave the board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists.

Form 990, Page 6, Part VI, Line 15A

Determined by the board of directors.

Form 990, Page 6, Part VI, Line 15B

Determined by the board of directors.

Form 990, Page 6, Part VI, Line 19

AVAILABLE ON REQUEST.

Filing and Contact Details

Filer

Filer Name
Equal Citizens Foundation
EIN
82-3949758
Phone
8572852805
Address
1032 15TH NW SUITE 239, WASHINGTON, DC 20005

Signing Officer

Name
Phoebe T Wong
Title
Treasurer
Phone
8572852808
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phoebe T Wong
Formed
2018
Legal Domicile
Dc
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Worthington Hughes & Hoar Pc
Address
400 W CUMMINGS PARK STE 3000, WOBURN, MA 01801-6592
Preparer
Kevin E Worthington
Phone
7813053534
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4B

The organization has ongoing digital campaigns and litigations that seek to fundamentally reform our election system and educate the public on democracy reform issues. The digital campaign creates original educational videos, podcasts, graphics, and written commentaries on current events related to u.s. Democracy reform, and disseminates the content to the public via the organization's website and social media accounts. The digital campaigns include an education project named "deliberations.us" that invites the public to deliberate the pros and cons of the electoral college system and reform options. Participants will meet in small groups on an online platform, learn about the facts of the issues, and share their opinions in group conversations. The program expenses include compensations to project organizers, consultant for content creation and technology, and website hosting fees.

Form 990, Part IX, Line 11G

Podcast editing fees 2,181 0 0 campaign manager consulting 14,227 0 0 video production fees 63,337 0 0 campaign manager consulting 11,213 0 0 consultants 23,469 0 0 digital manager consulting 1,600 0 0 video platform costs 1,089 0 0 total 117,116 0 0

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ONGOING DIGITAL CAMPAIGNS AND LITIGATIONS THAT SEEK TO FUNDAMENTALLY REFORM OUR ELECTION SYSTEM AND EDUCATE THE PUBLIC ON DEMOCRACY REFORM ISSUES. THE DIGITAL CAMPAIGN CREATES ORIGINAL EDUCATIONAL VIDEOS, PODCASTS, GRAPHICS, AND WRITTEN COMMENTARIES ON CURRENT EVENTS RELATED TO U.S. DEMOCRACY REFORM, AND DISSEMINATES THE CONTENT TO THE PUBLIC VIA THE ORGANIZATION'S WEBSITE AND SOCIAL MEDIA ACCOUNTS. THE DIGITAL CAMPAIGNS INCLUDE AN EDUCATION PROJECT NAMED "DELIBERATIONS.US" THAT INVITES THE PUBLIC TO DELIBERATE THE PROS AND CONS OF THE ELECTORAL COLLEGE SYSTEM AND REFORM OPTIONS. PARTICIPANTS WILL MEET IN SMALL GROUPS ON AN ONLINE PLATFORM, LEARN ABOUT THE FACTS OF THE ISSUES, AND SHARE THEIR OPINIONS IN GROUP CONVERSATIONS. THE PROGRAM EXPENSES INCLUDE COMPENSATIONS TO PROJECT ORGANIZERS, CONSULTANT FOR CONTENT CREATION AND TECHNOLOGY, AND WEBSITE HOSTING FEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY AN OFFICER OR DIRECTOR OF THE ORGANIZATION PRIOR TO SUBMITTING TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IF AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST ARISES, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PODCAST EDITING FEES 2,181 0 0 CAMPAIGN MANAGER CONSULTING 14,227 0 0 VIDEO PRODUCTION FEES 63,337 0 0 CAMPAIGN MANAGER CONSULTING 11,213 0 0 CONSULTANTS 23,469 0 0 DIGITAL MANAGER CONSULTING 1,600 0 0 VIDEO PLATFORM COSTS 1,089 0 0 TOTAL 117,116 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
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ReturnHeader/BusinessOfficerGrp/PersonNm0PHOEBE T WONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
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ReturnHeader/Filer/USAddress/AddressLine1Txt01032 15TH NW SUITE 239
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472399509
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WORTHINGTON HUGHES & HOAR PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0400 W CUMMINGS PARK STE 3000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WOBURN
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0018016592
ReturnHeader/PreparerPersonGrp/PhoneNum07813053534
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN E WORTHINGTON
ReturnHeader/ReturnTs02025-11-17T17:15:48-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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