CENTER FOR INDIVIDUAL FREEDOM: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- CENTER FOR INDIVIDUAL FREEDOM (EIN 54-1916980)
- Tax period
- 2019-10-01 to 2020-09-30
- Filed
- 2021-03-12
- IRS object ID
- 202140719349300304
- Schema version
- 2019v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-03-12T07:05:58-06:00 | ReturnTs |
| Tax Period End | 2020-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 061667465 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PRAGER METIS CPAS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1360 BEVERLY ROAD SUITE 300 | AddressLine1Txt |
| City | MCLEAN | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 541916980 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CENTER FOR INDIVIDUAL FREEDOM | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CENT | BusinessNameControlTxt |
| Phone | 7035355836 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1727 KING STREET NO 105 | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22314 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEFFREY L MAZZELLA | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7035355836 | PhoneNum |
| Signature | 2021-03-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MATTHEW FRANK | PreparerPersonNm |
| PTIN | P00943320 | PTIN |
| Phone | 7038210702 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ANTHONY M FABRIZIO JR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1727 KING STREET NO 105 | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22314 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,373,701 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.CFIF.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1998 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE O | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 5 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,511,791 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,200,610 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $120,000 | CYProgramServiceRevenueAmt |
| PY Investment Income | $616 | PYInvestmentIncomeAmt |
| CY Investment Income | $352 | CYInvestmentIncomeAmt |
| PY Other Revenue | $202,229 | PYOtherRevenueAmt |
| CY Other Revenue | $52,739 | CYOtherRevenueAmt |
| PY Total Revenue | $2,714,636 | PYTotalRevenueAmt |
| CY Total Revenue | $2,373,701 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $571,615 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $518,039 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $42,071 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $68,266 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $420,062 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,482,136 | PYOtherExpensesAmt |
| CY Other Expenses | $1,576,403 | CYOtherExpensesAmt |
| PY Total Expenses | $3,095,822 | PYTotalExpensesAmt |
| CY Total Expenses | $2,162,708 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$381,186 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $210,993 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $616,162 | TotalAssetsBOYAmt |
| Total Assets EOY | $763,736 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $243,841 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $176,422 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $372,321 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $587,314 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE O | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,370,906 | ExpenseAmt |
| Desc | EDUCATION - THROUGH ITS WEBSITE, PUBLICATIONS, ISSUES PAPERS AND BRIEFINGS, THE CENTER SEEKS TO REAFFIRM THE PLAIN LANGUAGE IMPERATIVES OF THE U.S. AND STATE CONSTITUTIONS AND FREE MARKET PRINCIPLES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $109,180 | ExpenseAmt |
| Desc | LEGISLATIVE ACTIVITIES - THE CENTER WEIGHS IN ON IMPORTANT STATE AND FEDERAL LEGISLATIVE ISSUES AFFECTING INDIVIDUAL AND ECONOMIC FREEDOMS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $103,406 | ExpenseAmt |
| Desc | LEGAL ACTIVITIES - THE CENTER ENGAGES CONSTITUTIONAL AUTHORITIES TO PARTICIPATE IN MAJOR LITIGATION ON BEHALF OF FUNDAMENTAL INDIVIDUAL RIGHTS PROTECTION. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenue | $120,000 | RevenueAmt |
| Desc | TO MEASURE PUBLIC OPINION REGARDING EXISTING PUBLIC POLICY SURROUNDING HEALTH CARE AND PRESCRIPTION DRUG PRICING IN THE UNITED STATES, ALONG WITH VARIOUS LEGISLATIVE AND REGULATORY PROPOSALS UNDER CONSIDERATION THAT ARE INTENDED TO IMPACT THOSE ISSUES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Revenue | $120,000 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $1,583,492 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 19 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 5 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | RI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | UT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE CENTER FOR INDIVIDUAL FREEDOM | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7035355836 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1727 KING STREET SUITE 105 | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22314 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| ANTHONY M FABRIZIO JR | ||||||
| CHAIRMAN OF THE BOARD | 2.00 | Yes (X) | Yes (X) | $4,500 | $0 | $0 |
| JEFFREY L MAZZELLA | ||||||
| PRESIDENT | 40.00 | Yes (X) | Yes (X) | $159,313 | $0 | $20,879 |
| RENEE L GIACHINO | ||||||
| SECRETARY/TREASURER | 40.00 | Yes (X) | Yes (X) | $57,727 | $0 | $28,389 |
| BRUCE HERSCHENSOHN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $4,500 | $0 | $0 | |
| CHRISTOPHER T CRAIG | ||||||
| DIRECTOR | 2.00 | Yes (X) | $4,500 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $230,540 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $49,268 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| REVOLUTION MEDIA GROUP | |||||
| 500 MONTGOMERY STREET SUITE 260 | ALEXANDRIA | VA | 22314 | MULTI-MEDIA ADS | $1,094,748 |
| WILEY REIN LLP | |||||
| PO BOX 76110 | BALTIMORE | MD | 212756110 | LEGAL ADVISORY SERVICES | $189,993 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $2,200,610 | AllOtherContributionsAmt |
| Total Contributions | $2,200,610 | TotalContributionsAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $120,000 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $120,000 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $120,000 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $352 | TotalRevenueColumnAmt |
| Exclusion | $352 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $52,739 | TotalRevenueColumnAmt |
| Exclusion | $52,739 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,373,701 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $120,000 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $53,091 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $268,999 | TotalAmt |
| Program Services | $215,791 | ProgramServicesAmt |
| Management And General | $30,182 | ManagementAndGeneralAmt |
| Fundraising | $23,026 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $190,459 | TotalAmt |
| Program Services | $152,197 | ProgramServicesAmt |
| Management And General | $20,670 | ManagementAndGeneralAmt |
| Fundraising | $17,592 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,309 | TotalAmt |
| Program Services | $3,442 | ProgramServicesAmt |
| Management And General | $465 | ManagementAndGeneralAmt |
| Fundraising | $402 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,487 | TotalAmt |
| Program Services | $20,337 | ProgramServicesAmt |
| Management And General | $2,731 | ManagementAndGeneralAmt |
| Fundraising | $2,419 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,785 | TotalAmt |
| Program Services | $23,049 | ProgramServicesAmt |
| Management And General | $3,180 | ManagementAndGeneralAmt |
| Fundraising | $2,556 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,756 | TotalAmt |
| Management And General | $11,756 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,432 | TotalAmt |
| Management And General | $25,432 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,266 | TotalAmt |
| Fundraising | $68,266 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $192,346 | TotalAmt |
| Program Services | $171,765 | ProgramServicesAmt |
| Management And General | $5,634 | ManagementAndGeneralAmt |
| Fundraising | $14,947 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,958 | TotalAmt |
| Program Services | $11,703 | ProgramServicesAmt |
| Management And General | $1,941 | ManagementAndGeneralAmt |
| Fundraising | $1,314 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,626 | TotalAmt |
| Program Services | $2,903 | ProgramServicesAmt |
| Management And General | $401 | ManagementAndGeneralAmt |
| Fundraising | $322 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,150 | TotalAmt |
| Program Services | $9,729 | ProgramServicesAmt |
| Management And General | $1,342 | ManagementAndGeneralAmt |
| Fundraising | $1,079 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,612 | TotalAmt |
| Program Services | $10,100 | ProgramServicesAmt |
| Management And General | $1,393 | ManagementAndGeneralAmt |
| Fundraising | $1,119 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,114 | TotalAmt |
| Program Services | $20,910 | ProgramServicesAmt |
| Management And General | $2,885 | ManagementAndGeneralAmt |
| Fundraising | $2,319 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MULTI-MEDIA ISSUES ADV | $434,450 | $434,450 | ||
| POSTAGE & DELIVERY | $360,238 | $230,746 | $133 | $129,359 |
| MAILSHOP & PRINTING | $277,079 | $177,331 | $99,748 | |
| LIST RENTAL/ACQUISITION | $116,958 | $74,853 | $42,105 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,684 | TotalAmt |
| Program Services | $24,186 | ProgramServicesAmt |
| Management And General | $51,009 | ManagementAndGeneralAmt |
| Fundraising | $13,489 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,162,708 | TotalAmt |
| Program Services | $1,583,492 | ProgramServicesAmt |
| Management And General | $159,154 | ManagementAndGeneralAmt |
| Fundraising | $420,062 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Joint Costs | Yes (X) | JointCostsInd |
Total Joint Costs TotalJointCostsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,009,089 | TotalAmt |
| Program Services | $645,817 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $363,272 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $117,732 | BOYAmt |
| EOY | $60,377 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $332,487 | BOYAmt |
| EOY | $434,167 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,220 | BOYAmt |
| EOY | $156,525 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,703 | BOYAmt |
| EOY | $29,526 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,020 | BOYAmt |
| EOY | $83,141 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $82,146 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $82,146 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $616,162 | BOYAmt |
| EOY | $763,736 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $232,287 | BOYAmt |
| EOY | $176,422 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,554 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $243,841 | BOYAmt |
| EOY | $176,422 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $252,101 | BOYAmt |
| EOY | $430,789 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,220 | BOYAmt |
| EOY | $156,525 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $372,321 | BOYAmt |
| EOY | $587,314 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $616,162 | BOYAmt |
| EOY | $763,736 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $210,993 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $4,000 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | Yes (1) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,637 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,637 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $73,509 | OtherCostOrOtherBasisAmt |
| Depreciation | $73,509 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,373,701 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,373,701 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,373,701 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,162,708 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,162,708 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,162,708 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | CFIF ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES. FASB ASC 740 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. FASB ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING, AND DISCLOSING IN FINANCIAL STATEMENTS TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING THE POSITION THAT CFIF IS EXEMPT FROM INCOME TAXES. CFIF'S FEDERAL RETURNS OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. | ExplanationTxt |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HSP DIRECT | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20130 LAKEVIEW CENTER PLAZA STE 30 | AddressLine1Txt |
| City | ASHBURN | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 20147 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | DIRECT MAIL FUNDRAISING | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $1,059,288 | GrossReceiptsAmt |
| Retained By Contractor | $206,284 | RetainedByContractorAmt |
| Net To Organization | $853,004 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | $1,059,288 | TotalGrossReceiptsAmt |
| Total Retained By Contractors | $206,284 | TotalRetainedByContractorsAmt |
| Total Net To Organization | $853,004 | TotalNetToOrganizationAmt |
| Licensed States | AL | LicensedStatesCd |
| Licensed States | AK | LicensedStatesCd |
| Licensed States | AR | LicensedStatesCd |
| Licensed States | AZ | LicensedStatesCd |
| Licensed States | CA | LicensedStatesCd |
| Licensed States | CO | LicensedStatesCd |
| Licensed States | CT | LicensedStatesCd |
| Licensed States | FL | LicensedStatesCd |
| Licensed States | GA | LicensedStatesCd |
| Licensed States | HI | LicensedStatesCd |
| Licensed States | IL | LicensedStatesCd |
| Licensed States | KS | LicensedStatesCd |
| Licensed States | KY | LicensedStatesCd |
| Licensed States | MA | LicensedStatesCd |
| Licensed States | MD | LicensedStatesCd |
| Licensed States | ME | LicensedStatesCd |
| Licensed States | MI | LicensedStatesCd |
| Licensed States | MN | LicensedStatesCd |
| Licensed States | MO | LicensedStatesCd |
| Licensed States | NC | LicensedStatesCd |
| Licensed States | ND | LicensedStatesCd |
| Licensed States | NE | LicensedStatesCd |
| Licensed States | NH | LicensedStatesCd |
| Licensed States | NJ | LicensedStatesCd |
| Licensed States | OH | LicensedStatesCd |
| Licensed States | OK | LicensedStatesCd |
| Licensed States | OR | LicensedStatesCd |
| Licensed States | PA | LicensedStatesCd |
| Licensed States | RI | LicensedStatesCd |
| Licensed States | SC | LicensedStatesCd |
| Licensed States | TN | LicensedStatesCd |
| Licensed States | TX | LicensedStatesCd |
| Licensed States | UT | LicensedStatesCd |
| Licensed States | VA | LicensedStatesCd |
| Licensed States | VT | LicensedStatesCd |
| Licensed States | WA | LicensedStatesCd |
| Licensed States | DE | LicensedStatesCd |
| Licensed States | IA | LicensedStatesCd |
| Licensed States | ID | LicensedStatesCd |
| Licensed States | IN | LicensedStatesCd |
| Licensed States | LA | LicensedStatesCd |
| Licensed States | MS | LicensedStatesCd |
| Licensed States | MT | LicensedStatesCd |
| Licensed States | NM | LicensedStatesCd |
| Licensed States | NV | LicensedStatesCd |
| Licensed States | NY | LicensedStatesCd |
| Licensed States | SD | LicensedStatesCd |
| Licensed States | WI | LicensedStatesCd |
| Licensed States | WV | LicensedStatesCd |
| Licensed States | WY | LicensedStatesCd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2B, COLUMN (V): | FormAndLineReferenceDesc |
| Explanation | THE AGREEMENT WITH HSP DIRECT PROVIDES FOR THE PAYMENT OF FEES FOR CREATIVE CONSULTING SERVICES AND ALSO FOR THE PAYMENT OF REIMBURSABLE MAILING EXPENSES SUCH AS PRINTING AND MAILING SERVICES. THE TOTAL AMOUNT OF PAYMENTS FOR THESE TYPES OF REIMBURSABLE MAILING EXPENSES DURING THE YEAR WAS $6,556. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEFFREY L MAZZELLA | PersonNm |
| Title | PRESIDENT | TitleTxt |
| Base Compensation Filing Org | $159,313 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $4,899 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $15,980 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $180,192 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: | TO INVESTIGATE, EXPLORE AND FOCUS PUBLIC, LEGISLATIVE AND JUDICIAL ATTENTION ON ALL AREAS OF INDIVIDUAL FREEDOM AND INDIVIDUAL RIGHTS AS GUARANTEED BY THE U.S. AND STATE CONSTITUTIONS AND FREE MARKET PRINCIPLES. |
| FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: | TO INVESTIGATE, EXPLORE AND FOCUS PUBLIC, LEGISLATIVE AND JUDICIAL ATTENTION ON ALL AREAS OF INDIVIDUAL FREEDOM AND INDIVIDUAL RIGHTS AS GUARANTEED BY THE U.S. AND STATE CONSTITUTIONS AND FREE MARKET PRINCIPLES. |
| FORM 990, PART V, LINE 6A & 6B: | THE CENTER FOR INDIVIDUAL FREEDOM IS ORGANIZED UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. CONTRIBUTIONS OR GIFTS TO CFIF ARE NOT DEDUCTIBLE AS CHARITABLE CONTRIBUTIONS FOR FEDERAL INCOME TAX PURPOSES. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. AN AUDIT COMMITTEE IS SELECTED ANNUALLY BY THE BOARD OF DIRECTORS. THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS. |
| FORM 990, PART VI, SECTION B, LINE 11B | A DRAFT OF FORM 990 IS REVIEWED FIRST BY THE AUDIT COMMITTEE CHAIR. THEN MANAGEMENT (INCLUDING THE TREASURER AND THE PRESIDENT OF THE ORGANIZATION) HAS AN OPPORTUNITY TO REVIEW THE RETURN AND MAKE COMMENTS. AN ADDITIONAL REVIEW IS CONDUCTED BY MANAGEMENT AND THE AUDIT COMMITTEE AFTER ALL COMMENTS HAVE BEEN INCORPORATED. FORM 990 IS THEN PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENT BEFORE BEING SIGNED BY THE CHAIRMAN OF THE BOARD AND FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | CFIF HAS A CONFLICTS POLICY AND PROCEDURE AS WELL AS STANDARDS OF CONDUCT WRITTEN IN THE CORPORATION'S BYLAWS. THESE POLICIES ARE READ, REVIEWED, VOTED ON AND ACKNOWLEDGED YEARLY BY THE ENTIRE BOD AT ITS ANNUAL MEETING, AT WHICH TIME OFFICERS AND DIRECTORS ARE REQUIRED TO DISCLOSE ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. OFFICERS, DIRECTORS AND EMPLOYEES ARE ENCOURAGED TO BRING TO THE ATTENTION OF MANAGEMENT OR THE BOARD AT ANY TIME ANY INTERESTS THAT COULD POTENTIALLY GIVE RISE TO CONFLICTS IN ORDER THAT THE ISSUE/S MAY BE TIMELY ADDRESSED AND RESOLVED IN A MANNER SO AS NOT TO NEGATIVELY AFFECT THE INDIVIDUAL EMPLOYEE, MEMBER OF THE BOARD OR THE ORGANIZATION. |
| FORM 990, PART VI, SECTION B, LINE 15 | EXECUTIVE COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS AFTER DISCUSSION AND REVIEW OF CURRENT SALARY RATES OF OTHER NON-PROFITS. THE COMPARABILITY DATA USED IN THE REVIEW IS TAKEN BOTH FROM FORM 990S OF OTHER SIMILARLY-SITUATED ORGANIZATIONS AS WELL AS FROM COMPENSATION SURVEYS TO ENSURE THE RATE FOR THE CHIEF EXECUTIVE IS COMPETITIVE AND FAIR. THE BOARD OF DIRECTORS APPROVES SALARIES FOR ALL EMPLOYEES PRIOR TO ANY CHANGE IN COMPENSATION TAKING EFFECT. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE CENTER FOR INDIVIDUAL FREEDOM COMPLIES WITH IRC SECTION 6104 AND MAKES ITS FORM 1024 AND FORM 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE CENTER FOR INDIVIDUAL FREEDOM MAKES ALL REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | NONTAXABLE EIDL ADVANCES 4,000. |