Civic Intelligence

Consumption Tax Institute Inc

EIN 86-3170236 • 501(c)4 • Omaha, NE

Profile

To educate the public on the principles of consumption taxaction as an alternative to taxation on sales, property and income.

5062 S 108th Street 247Omaha, NE 68137

n/A

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)4 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.00x

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

501(c)4 • <$500k nonprofits • Source year 2025

Net Margin

96th percentile

75%

Higher net margin than 96% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

100th percentile

1430%

Faster asset growth than 100% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

99th percentile

728%

Faster revenue growth than 99% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$39,877

Up $37,270 (+1430%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$39,877

Up $37,270 (+1430%) from 2024

Operations
Liabilities / Revenue61st percentileNet Margin96th percentile

Revenue

Up

$49,650

Up $43,650 (+728%) from 2024

Expenses

Up

$12,380

Up $1,183 (+11%) from 2024

Net Income

Up

$37,270

Up $42,467 (+817%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth100th percentile

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

$40K$30K$20K$10K$0Assets 2023: $7,804Liabilities 2023: $0Net Assets 2023: $7,8042023Assets 2024: $2,607Liabilities 2024: $0Net Assets 2024: $2,6072024Assets 2025: $39,877Liabilities 2025: $0Net Assets 2025: $39,8772025

Highlighted filing

2025

Assets$39,877
Liabilities$0
Net Assets$39,877
Open 2025 Filing

Operations Trend

Revenue Growth99th percentile

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

$60K$40K$20K$0-$20KRevenue 2023: $26,445Expenses 2023: $25,716Net Income 2023: $7292023Revenue 2024: $6,000Expenses 2024: $11,197Net Income 2024: -$5,1972024Revenue 2025: $49,650Expenses 2025: $12,380Net Income 2025: $37,2702025

Highlighted filing

2025

Revenue$49,650
Expenses$12,380
Net Income$37,270
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$39,877
Liabilities
$0
Net assets
$39,877
Revenue
$49,650
Expenses
$12,380
Net income
$37,270
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$39.9$0.00$39.9$49.7$12.4$37.3
2024Detailed filing. Detailed filing data is available for this year.$2.61$0.00$2.61$6.00$11.2$5.20
2023Detailed filing. Detailed filing data is available for this year.$7.80$0.00$7.80$26.4$25.7$0.73
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$49,650
Mission and Program Overview

Mission

To educate the public on the principles of consumption taxaction as an alternative to taxation on sales, property and income.

To educate the public on the principles of consumption taxation as an alternative to taxation on sales, property and income.

Program Services

DescriptionGrantsExpenses
TO EDUCATE THE PUBLIC ON THE PRINCIPLES OF CONSUMPTION TAXATION AS AN ALTERNATIVE TO TAXATION ON SALES, PROPERTY, AND INCOME THROUGH THE USE OF PRESENTATIONS AND PRINTED LITERATURE.$0$0
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ROBERT ROHRBOUGHPresidentPT$0--
WALTER GALLTresurer-$0--
LIZ SAMBOLSecretary-$0--
PAUL VON BEHRENDirector-$0--
GEORGE DAVISTreasurer Elect-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Educational Meeting-general Donate$49,650$49,650-$49,650
Total Events$49,650$49,650-$49,650
Filing and Contact Details

Filer

Filer Name
Consumption Tax Institute Inc
EIN
86-3170236
Phone
4024758433
Address
5062 S 108TH STREET 247, OMAHA, NE 68137

Signing Officer

Name
Robert Rohrbough
Title
President
Phone
4024758433
Signed
2025-11-10
Discuss with paid preparer
Yes

Preparer

Firm
Berger Elliott & Pritchard Cpas LLC
Address
1301 S 75TH STREET SUITE 200, OMAHA, NE 68124
Preparer
Robert H Berger CPA
Phone
4025511919
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: research. Amount: 7,500. Description: insurance . Amount: 1,826. Description: registration expense . Amount: 28. Description: advertising. Amount: 720. Total to form 990-ez, line 16: 10,074.”

Raw XML Appendix152 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0WALTER GALL
IRS990EZ/BooksInCareOfDetail/PhoneNum04024758433
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt010921 WASHINGTON STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0OMAHA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NE
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd068137
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt02607
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt039877
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IRS990EZ/DonorAdvisedFndsInd00
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IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02156
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IRS990EZ/GrossReceiptsAmt049650
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
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IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt02607
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IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt02607
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt039877
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt23.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ROBERT ROHRBOUGH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1WALTER GALL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LIZ SAMBOL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3PAUL VON BEHREN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4GEORGE DAVIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRESURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TREASURER ELECT
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt010074
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO EDUCATE THE PUBLIC ON THE PRINCIPLES OF CONSUMPTION TAXATION AS AN ALTERNATIVE TO TAXATION ON SALES, PROPERTY AND INCOME.
IRS990EZ/PrintingPublicationsPostageAmt0150
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO EDUCATE THE PUBLIC ON THE PRINCIPLES OF CONSUMPTION TAXATION AS AN ALTERNATIVE TO TAXATION ON SALES, PROPERTY, AND INCOME THROUGH THE USE OF PRESENTATIONS AND PRINTED LITERATURE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsNetIncomeLossAmt049650
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt012380
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt049650
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt049650
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt026445
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0133298
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0212393
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0212393
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt049650
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt026445
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0133298
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0212393
IRS990ScheduleA/TotalSupportAmt0212393
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0EDUCATIONAL MEETING-GENERAL DONATE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt049650
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt049650
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt049650
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt049650
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt049650
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0PAYMENTS GIVEN TO FUND THE EDUCATION OF PUBLIC ON THE PRINCIPLES OF CONSUMPTION TAXATION AS AN ALTERNATIVE TO TAXATION ON SALES, PROPERTY AND INCOME.
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PART I, LINE 2B, COLUMN (V)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: RESEARCH. AMOUNT: 7,500. DESCRIPTION: INSURANCE . AMOUNT: 1,826. DESCRIPTION: REGISTRATION EXPENSE . AMOUNT: 28. DESCRIPTION: ADVERTISING. AMOUNT: 720. TOTAL TO FORM 990-EZ, LINE 16: 10,074.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT ROHRBOUGH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04024758433
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CONSUMPTION TAX INSTITUTE INC
ReturnHeader/Filer/BusinessNameControlTxt0CONS
ReturnHeader/Filer/EIN0863170236
ReturnHeader/Filer/PhoneNum04024758433
ReturnHeader/Filer/USAddress/AddressLine1Txt05062 S 108TH STREET 247
ReturnHeader/Filer/USAddress/CityNm0OMAHA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd068137
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832666987
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BERGER ELLIOTT & PRITCHARD CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01301 S 75TH STREET SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OMAHA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd068124
ReturnHeader/PreparerPersonGrp/PhoneNum04025511919
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT H BERGER CPA
ReturnHeader/ReturnTs02025-11-18T14:02:13-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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