Civic Intelligence

Citizens United for Freedom and Firearms

EIN 83-0792710 • 501(c)3 • Ishpeming, MI

Profile

SEE PART III STATEMENT

1725 Cindy StreetIshpeming, MI 49849

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

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

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

73rd percentile

18%

Higher net margin than 73% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

86th percentile

52%

Faster asset growth than 86% of similar nonprofits.

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

Revenue Growth

87th percentile

65%

Faster revenue growth than 87% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$3,612

Up $1,232 (+52%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$3,612

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin73rd percentile

Revenue

Up

$6,766

Up $2,674 (+65%) from 2023

Expenses

Up

$5,534

Up $2,338 (+73%) from 2023

Net Income

Up

$1,232

Up $336 (+38%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth86th percentile

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

$4.0K$3.0K$2.0K$1.0K$0Assets 2018: $419Net Assets 2018: $4192018Assets 2019: $337Net Assets 2019: $3372019Assets 2020: $1,143Net Assets 2020: $1,1432020Assets 2021: $650Net Assets 2021: $6502021Assets 2022: $1,484Net Assets 2022: $1,4842022Assets 2023: $2,380Liabilities 2023: $02023Assets 2024: $3,612Net Assets 2024: $3,6122024

Highlighted filing

2024

Assets$3,612
Liabilities-
Net Assets$3,612
Open 2024 Filing

Operations Trend

Revenue Growth87th percentile

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

$15K$10K$5.0K$0-$5.0KRevenue 2018: $4,385Expenses 2018: $3,966Net Income 2018: $4192018Revenue 2019: $12,080Expenses 2019: $12,162Net Income 2019: -$822019Revenue 2020: $3,641Expenses 2020: $2,835Net Income 2020: $8062020Revenue 2021: $2,871Expenses 2021: $3,364Net Income 2021: -$4932021Revenue 2022: $3,133Expenses 2022: $2,299Net Income 2022: $8342022Revenue 2023: $4,092Expenses 2023: $3,196Net Income 2023: $8962023Revenue 2024: $6,766Expenses 2024: $5,534Net Income 2024: $1,2322024

Highlighted filing

2024

Revenue$6,766
Expenses$5,534
Net Income$1,232
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,612
Liabilities
-
Net assets
$3,612
Revenue
$6,766
Expenses
$5,534
Net income
$1,232
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.61$3.61$6.77$5.53$1.23
2023Summary only. Only limited summary data is available for this year.$2.38$0.00$4.09$3.20$0.90
2022Detailed filing. Detailed filing data is available for this year.$1.48$1.48$3.13$2.30$0.83
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.65$2.87$3.36$0.49
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$1.14$3.64$2.84$0.81
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.34$12.1$12.2$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.42$0.42$4.39$3.97$0.42
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 27, 2025
Return Version
2024v5.0
Gross Receipts
$13,912
Mission and Program Overview

Mission

SEE PART III STATEMENT

Promote safe legal and responsible ownership of firearms

Program Services

DescriptionGrantsExpenses
PROMOTE SAFE LEGAL AND RESPONSIBLE OWNERSHIP OF FIREARMS--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LAYNE STARRINEPresident-$0--
SARAH FOSTERTreasurer, S-$0--
NATHAN CHAPERONDirector-$0--
MIKE PARKERDirector-$0--
Filing and Contact Details

Filer

Filer Name
Citizens United for Freedom and
EIN
83-0792710
Phone
9062282312
Address
1725 CINDY STREET, ISHPEMING, MI 49849

Signing Officer

Name
Sarah Foster
Title
Treasurer, Secretary
Phone
9062282312
Signed
2025-10-27
Discuss with paid preparer
Yes

Preparer

Firm
Chapman & Myers Cpas Pc
Address
1010 W WASHINGTON ST STE 201, MARQUETTE, MI 49855-1007
Preparer
James Myers
Phone
9062287616
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Cash back rewards 14 total 14”

Form 990-ez, Part I, Line 16

“Expenses office 4,889 licenses and permits 20 total 4,909”

Raw XML Appendix131 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0SARAH FOSTER
IRS990EZ/BooksInCareOfDetail/PhoneNum09062282312
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01725 CINDY ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ISHPEMING
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd049849
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt02380
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt03612
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01232
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0625
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt02380
IRS990EZ/Form990TotalAssetsGrp/EOYAmt03612
IRS990EZ/FundraisingGrossIncomeAmt013898
IRS990EZ/GrossReceiptsAmt013912
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt02380
IRS990EZ/NetAssetsOrFundBalancesEOYAmt03612
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt02380
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt03612
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LAYNE STARRINE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SARAH FOSTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2NATHAN CHAPERON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MIKE PARKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER, S
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt04909
IRS990EZ/OtherRevenueTotalAmt014
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTE SAFE LEGAL AND RESPONSIBLE OWNERSHIP OF FIREARMS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROMOTE SAFE LEGAL AND RESPONSIBLE OWNERSHIP OF FIREARMS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt07146
IRS990EZ/SpecialEventsNetIncomeLossAmt06752
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt05534
IRS990EZ/TotalRevenueAmt06766
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt014511
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt015968
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt030479
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt013912
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt012095
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt012531
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt038538
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt069017
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt013912
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt012095
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt012531
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt014511
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt015968
IRS990ScheduleA/Total509Grp/TotalAmt069017
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt013912
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt012095
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt012531
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt014511
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt015968
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt069017
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CASH BACK REWARDS 14 TOTAL 14
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES OFFICE 4,889 LICENSES AND PERMITS 20 TOTAL 4,909
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAH FOSTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER, SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum09062282312
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CITIZENS UNITED FOR FREEDOM AND
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FIREARMS
ReturnHeader/Filer/BusinessNameControlTxt0CITI
ReturnHeader/Filer/EIN0830792710
ReturnHeader/Filer/PhoneNum09062282312
ReturnHeader/Filer/USAddress/AddressLine1Txt01725 CINDY STREET
ReturnHeader/Filer/USAddress/CityNm0ISHPEMING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049849
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0842953343
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHAPMAN & MYERS CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01010 W WASHINGTON ST STE 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MARQUETTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0498551007
ReturnHeader/PreparerPersonGrp/PhoneNum09062287616
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES MYERS
ReturnHeader/ReturnTs02025-11-03T16:31:01-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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