Nonprofit · EIN 27-3118521
CITIZEN GUARDIAN INC
Tax-exempt · WASHINGTON, DC 20001
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $6,135,250 | $6,204,487 | -$69,237 | $161,338 | $524,043 | -$362,705 |
| December 31, 2024 | 990 | $7,123,646 | $6,003,866 | $1,119,780 | $125,548 | $403,479 | -$277,931 |
| December 31, 2023 | 990 | $4,945,385 | $5,397,638 | -$452,253 | $296,396 | $1,690,609 | -$1,394,213 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $6,119,591
- Program service revenue
- $15,659
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $45,000
- Salaries, compensation and benefits (total)
- $140,083
- Professional fundraising fees
- $60,000
- Legal fees
- $520
- Accounting fees
- $15,025
- Travel
- $22,855
- Program services (functional)
- $4,327,848
- Management and general (functional)
- $131,474
- Fundraising (functional)
- $1,745,165
Balance sheet and other
- Total assets, start of year
- $125,548
- Total assets, end of year
- $161,338
- Total liabilities, end of year
- $524,043
- Net assets, end of year
- -$362,705
- Net assets without donor restrictions
- -$362,705
- Gross receipts
- $6,135,250
- Employees
- 3
- Year formed
- 2010
- State of legal domicile
- VA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James E Carney | President Treasurer Trustee or director, Officer | 25 | $65,000 |
| Frank Madden | Director Secretary Trustee or director, Officer | 2 | $0 |
| William Sarm | Director Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| James E Carney | President Treasurer Trustee or director, Officer | 25 | $85,000 |
| William Sarm | Director Trustee or director | 2 | $0 |
| Frank Madden | Director Secretary Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| William Sarm | Director Trustee or director | 2 | $0 |
| Frank Madden | Director Secretary Trustee or director, Officer | 2 | $0 |
| James E Carney | President Treasurer Trustee or director, Officer | 25 | $0 |
Address and contacts
- Address (IRS master file)
- 300 NEW JERSEY AVE NW STE 900, WASHINGTON, DC 20001-2271
- In care of
- % JAMES E CARNEY
- Principal officer (990 for 2025)
- James E Carney, 300 New Jersey Ave NW Ste 300, Washington, DC 20001
- Signed the 990
- JAMES E CARNEY, President Treasurer
- Phone
- (202) 469-3433
- Website
- www.citizenguardian.com
- 990-N for 2023 filed under this EIN
- Most likely by a chapter, club or affiliate (it says receipts are normally $50,000 or less). Mailing address: 300 New Jersey Avenue NW 900, Washington DC 20001.
- Return prepared by
- AAL PC
Mission
Citizen Guardian, Inc. has been established to research, educate and defend the First Amendment of the United States Constitution, specifically, the right, responsibility and duty to Petition the Government for redress of grievances.
Program accomplishments
- See Schedule O.Expenses $4,327,848
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 27-3118521
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 2010
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W24)
- Assets (IRS master file)
- $161,338
- Income (IRS master file)
- $6,135,250
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $6,135,250 | $6,204,487 | $161,338 | XML |
| 990 | December 2024 | $7,123,646 | $6,003,866 | $125,548 | XML |
| 990-N for 2023 Filed under this EIN, most likely by a chapter or affiliate | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2023 | $4,945,385 | $5,397,638 | $296,396 | XML |
| 990 | December 2022 | $5,598,078 | $4,044,985 | $226,937 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-3118521).
Questions about CITIZEN GUARDIAN INC
- What is the EIN of CITIZEN GUARDIAN INC?
- The employer identification number (EIN) of CITIZEN GUARDIAN INC is 27-3118521.
- Is CITIZEN GUARDIAN INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 2010.
- Are donations to CITIZEN GUARDIAN INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does CITIZEN GUARDIAN INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CITIZEN GUARDIAN INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CITIZEN GUARDIAN INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CITIZEN GUARDIAN INC?
- The 990 for the year ended December 31, 2025 names James E Carney.
- Who are the officers and directors of CITIZEN GUARDIAN INC?
- The 990 for the year ended December 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $65,000 (James E Carney, President Treasurer).
- How much revenue does CITIZEN GUARDIAN INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $6,135,250, expenses of $6,204,487 and total assets of $161,338 at year end.
Other nonprofits in WASHINGTON
- FUTURE FORWARD USA ACTION EIN 82-4170762 · last filed 990 for 2024
- ABAX VENTURES INC EIN 93-2770934 · last filed 990 for 2024
- NATIONAL ENDOWMENT FOR DEMOCRACY EIN 52-1344831 · last filed 990 for 2025
- HERITAGE FOUNDATION EIN 23-7327730 · last filed 990 for 2024
- JUDICIAL WATCH INC EIN 52-1885088 · last filed 990 for 2025
- CONFERENCE OF STATE BANK SUPERVISORS INC EIN 52-2080072 · last filed 990 for 2024
- CONSORTIUM FOR ELECTIONS AND POLITICAL PROCESS STRENGTHENING EIN 52-1943638 · last filed 990 for 2025
- AB FOUNDATION EIN 27-5278038 · last filed 990 for 2024
All nonprofits in WASHINGTON · District of Columbia · Public and societal benefit