Citizens United

“Citizens united has only one class of members.”

“Organization's process to review form 990 - in addition to providing a copy to each board member for review prior to filing, the form 990 was reviewed by the organization's general counsel and its outside legal counsel before it was filed.”

“Citizens united follows the requirements of the virginia non-stock corporation act with respect to transactions involving potential conflicts of interest. The organization's in-house counsel monitors transactions that may involve potential conflicts of interest and directors are reminded during board meetings of their duty to disclose potential conflicts, and to recuse themselves from matters involving their personal interests.”

“The compensation for the top offical is determined on a periodic basis by a compensation committee of independent directors. The process involves the use of comparable compensation data and other information, which is documented in the minutes of the committee's meetings. The process was last undertaken in 2021.”

“The organization does not generally make its governing documents available to the public. Upon request the conflict of interest policy and financial statements are available to the public.”

“Use of common paymaster - the organization and its two related organizations, citizens united foundation and the presidential coalition, llc use a common paymaster to pay employees. Compensation is apportioned among the three organizations based on the time expended by each employee to the separate organizations. The common paymaster prepares and files with the irs all necessary federal employment tax returns.”

“Caging and escrow: program service expenses 145,390. Management and general expenses 0. Fundraising expenses 163,951. Total expenses 309,341. Dues, subscriptions and licenses: program service expenses 0. Management and general expenses 27,559. Fundraising expenses 0. Total expenses 27,559. Board expenses: program service expenses 0. Management and general expenses 7,000. Fundraising expenses 0. Total expenses 7,000. State registrations: program service expenses 0. Management and general expenses 4,611. Fundraising expenses 0. Total expenses 4,611. Development: program service expenses 0. Management and general expenses 0. Fundraising expenses 3,280. Total expenses 3,280. Research: program service expenses 194. Management and general expenses 0. Fundraising expenses 0. Total expenses 194. Pac expenses: program service expenses 140. Management and general expenses 0. Fundraising expenses 0. Total expenses 140.”