Nonprofit · EIN 52-1930922
CENTER FOR STRATEGIC AND BUDGETARY ASSESSMENTS
Tax-exempt · WASHINGTON, DC 20006
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $6,107,666 | $5,740,994 | $366,672 | $6,153,807 | $5,272,899 | $880,908 |
| December 31, 2024 | 990 | $5,247,663 | $5,742,785 | -$495,122 | $6,337,780 | $5,803,501 | $534,279 |
| December 31, 2023 | 990 (amended) | $5,745,018 | $5,302,615 | $442,403 | $2,189,450 | $1,268,773 | $920,677 |
| December 31, 2022 | 990 (amended) | $4,668,469 | $5,627,598 | -$959,129 | $1,578,682 | $1,126,374 | $452,308 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,764,849
- Program service revenue
- $3,026,701
- Investment income
- $1,313
- Net rental income
- $4,525
- Other revenue
- $314,803
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $1,016,712
- Other salaries and wages
- $2,330,359
- Salaries, compensation and benefits (total)
- $4,035,739
- Professional fundraising fees
- $0
- Accounting fees
- $346,201
- Occupancy
- $702,630
- Travel
- $21,582
- Depreciation
- $22,558
- Program services (functional)
- $4,748,142
- Management and general (functional)
- $715,770
- Fundraising (functional)
- $277,082
Balance sheet and other
- Total assets, start of year
- $6,337,780
- Total assets, end of year
- $6,153,807
- Total liabilities, end of year
- $5,272,899
- Net assets, end of year
- $880,908
- Net assets without donor restrictions
- $880,908
- Gross receipts
- $6,109,666
- Employees
- 24
- Volunteers
- 8
- Year formed
- 1995
- State of legal domicile
- DC
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 | Other / benefits |
|---|---|---|---|---|
| THOMAS G MAHNKEN | PRESIDENT AND CEO Officer | 40 | $456,971 | $81,383 |
| TOSHI YOSHIHARA | SENIOR FELLOW Highest-paid employee | 40 | $221,470 | $67,716 |
| JAN VAN TOL | SENIOR FELLOW Highest-paid employee | 40 | $245,090 | $31,640 |
| EVAN B MONTGOMERY | VP FOR RESEARCH AND STUDIES Key employee | 40 | $212,329 | $54,458 |
| TRAVIS SHARP | SENIOR FELLOW Highest-paid employee | 40 | $179,841 | $47,348 |
| JOHN GUZMAN | CFAO / TREASURER & SECRETARY Officer | 40 | $170,795 | $40,777 |
| THANE CLARE | SENIOR FELLOW Highest-paid employee | 40 | $183,855 | $21,743 |
| GREGORY P MALANDRINO | SENIOR FELLOW Highest-paid employee | 40 | $178,500 | $21,035 |
| BARBARA HUMPTON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ANITA ANTENUCCI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DEVON GAFFNEY CROSS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RANDY FORBES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GENERAL JOHN M KEANE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GENERAL PAUL SELVA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LAURENCE ZURIFF | DIRECTOR Trustee or director | 1 | $0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ADMIRAL PHIL DAVIDSON | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 18 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| THOMAS G MAHNKEN | PRESIDENT Officer | 40 | $413,012 | $71,221 |
| TOSHI YOSHIHARA | SENIOR FELLOW Key employee | 40 | $192,199 | $60,744 |
| JAN VAN TOL | SENIOR FELLOW Key employee | 40 | $209,581 | $26,605 |
| EVAN B MONTGOMERY | SENIOR FELLOW Key employee | 40 | $179,754 | $48,174 |
| TRAVIS SHARP | SENIOR FELLOW Key employee | 40 | $155,178 | $55,512 |
| THANE CLARE | SENIOR FELLOW Key employee | 40 | $156,935 | $18,638 |
| GREGORY MALANDRINO | SENIOR FELLOW Key employee | 40 | $152,540 | $7,000 |
| ROGER POOR | SECRETARY Officer | 40 | $106,650 | $12,936 |
| JOHN GUZMAN | CHIEF FINANCIAL ADMINSTRATIVE OFFICER Officer | 40 | $9,296 | $0 |
| BARBARA HUMPTON | CHAIR Trustee or director | 1 | $0 | $0 |
| ANITA ANTENUCCI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DEVON GAFFNEY CROSS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RANDY FORBES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ADAM FRANKEL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GENERAL JOHN M KEANE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GENERAL PAUL SELVA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LAURENCE ZURIFF | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ADMIRAL PHIL DAVIDSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 16 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| THOMAS G MAHNKEN | PRESIDENT Officer | 40 | $456,971 | $63,802 |
| TOSHI YOSHIHARA | SENIOR FELLOW Key employee | 40 | $200,996 | $55,025 |
| JAN VAN TOL | SENIOR FELLOW Key employee | 40 | $221,779 | $20,568 |
| EVAN B MONTGOMERY | SENIOR FELLOW Key employee | 40 | $186,225 | $34,692 |
| TRAVIS SHARP | SENIOR FELLOW Key employee | 40 | $156,041 | $56,698 |
| ROGER POOR | SECRETARY Officer | 40 | $181,868 | $18,504 |
| THANE CLARE | SENIOR FELLOW Key employee | 40 | $160,424 | $5,250 |
| BARBARA HUMPTON | CHAIR Trustee or director | 1 | $0 | $0 |
| ANITA ANTENUCCI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DEVON GAFFNEY CROSS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RANDY FORBES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ADAM FRANKEL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GENERAL JOHN M KEANE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GENERAL PAUL SELVA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LAURENCE ZURIFF | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ADMIRAL PHIL DAVIDSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2022: 16 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| THOMAS G MAHNKEN | PRESIDENT Officer | 40 | $400,000 | $42,808 |
| JAN VAN TOL | SENIOR FELLOW Key employee | 40 | $243,785 | $23,853 |
| TOSHI YOSHIHARA | SENIOR FELLOW Key employee | 40 | $212,500 | $33,978 |
| CHRISTOPHER BASSLER | SENIOR FELLOW Key employee | 40 | $199,500 | $36,442 |
| EVAN B MONTGOMERY | SENIOR FELLOW Key employee | 40 | $202,500 | $25,402 |
| ROGER POOR | SECRETARY Officer | 40 | $186,250 | $9,294 |
| BARBARA HUMPTON | CHAIR Trustee or director | 1 | $0 | $0 |
| NELSON M FORD | VICE CHAIR Trustee or director | 1 | $0 | $0 |
| ANITA ANTENUCCI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DEVON GAFFNEY CROSS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RANDY FORBES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ADAM FRANKEL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GENERAL JOHN M KEANE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVE MCCURDY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GENERAL PAUL SELVA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LAURENCE ZURIFF | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1667 K ST NW STE 900, WASHINGTON, DC 20006-1659
- Principal officer (990 for 2025)
- JOHN GUZMAN, 1667 K STREET NW NO 900, WASHINGTON, DC 20006
- Signed the 990
- JOHN GUZMAN, CFAO
- Phone
- (202) 331-7990
- Website
- WWW.CSBAONLINE.ORG
- Return prepared by
- CALIBRE CPA GROUP PLLC
Mission
CONDUCT INDEPENDENT NONPARTISAN RESEARCH ON U.S. DEFENSE POLICY, MILITARY STRATEGY, DEFENSE SPENDING, AND DEFENSE ECONOMIC POLICIES, DISSEMINATE THE RESULTS TO POLICYMAKERS, PUBLIC OPINION LEADERS AND OTHER DEFENSE PROFESSIONALS.
Program accomplishments
- STRATEGIC STUDIES: RESEARCH, ANALYSIS, AND PUBLIC EDUCATION ACTIVITIES ON MILITARY STRATEGY, POLICY, AND OPERATIONS. THIS PROGRAM FOCUSES ON THE IMPACT OF THE CHANGING INTERNATIONAL SECURITY ENVIRONMENT ON THE U.S. MILITARY; THE PLANS AND ACTIONS ADVANCED BY THE DEFENSE DEPARTMENT, MILITARY SERVICES, AND U.S. CONGRESS TO RESPOND TO THREATS AND CHALLENGES; AND OPTIONS FOR THE FUTURE.Expenses $4,510,791 · revenue $3,026,701
- DEFENSE BUDGET STUDIES: RESEARCH AND ANALYSIS OF THE ANNUAL DEFENSE DEPARTMENT BUDGET REQUEST AND CONGRESSIONAL ACTION ON THE DEFENSE AUTHORIZATION AND APPROPRIATIONS BILLS, PROVIDING HISTORICAL TREND ANALYSES, PROJECTED SPENDING ESTIMATES, AND IN-DEPTH ASSESSMENTS OF WEAPON SYSTEM AND FORCE STRUCTURE INVESTMENTS.Expenses $237,351
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 on file |
IRS record
- EIN
- 52-1930922
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1995
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W22)
- Assets (IRS master file)
- $6,153,807
- Income (IRS master file)
- $6,109,666
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $6,107,666 | $5,740,994 | $6,153,807 | XML |
| 990 | December 2024 | $5,247,663 | $5,742,785 | $6,337,780 | XML |
| 990 | December 2023 | $5,745,018 | $5,302,615 | $2,189,450 | XML |
| 990 | December 2022 | $4,668,469 | $5,627,598 | $1,578,682 | XML |
| 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 52-1930922).
Questions about CENTER FOR STRATEGIC AND BUDGETARY ASSESSMENTS
- What is the EIN of CENTER FOR STRATEGIC AND BUDGETARY ASSESSMENTS?
- The employer identification number (EIN) of CENTER FOR STRATEGIC AND BUDGETARY ASSESSMENTS is 52-1930922.
- Is CENTER FOR STRATEGIC AND BUDGETARY ASSESSMENTS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to CENTER FOR STRATEGIC AND BUDGETARY ASSESSMENTS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CENTER FOR STRATEGIC AND BUDGETARY ASSESSMENTS 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 CENTER FOR STRATEGIC AND BUDGETARY ASSESSMENTS 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 CENTER FOR STRATEGIC AND BUDGETARY ASSESSMENTS 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 CENTER FOR STRATEGIC AND BUDGETARY ASSESSMENTS?
- The 990 for the year ended December 31, 2025 names JOHN GUZMAN.
- Who are the officers and directors of CENTER FOR STRATEGIC AND BUDGETARY ASSESSMENTS?
- The 990 for the year ended December 31, 2025 lists 16 people; 8 received compensation from the organization, the highest $456,971 (THOMAS G MAHNKEN, PRESIDENT AND CEO).
- How much revenue does CENTER FOR STRATEGIC AND BUDGETARY ASSESSMENTS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $6,107,666, expenses of $5,740,994 and total assets of $6,153,807 at year end.
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