Generation Citizen Inc

Nonprofit profile at a glance

EIN
272039522
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
6179339336
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development – Citizenship

Reported finances

Revenue
$3,715,655
Expenses
$5,784,297
Assets
$5,758,490
Liabilities
$293,627

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • ELIZABETH CLAY ROY (CHIEF EXECUTIVE OFFICER)
  • SARAH C KELLY (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ELIZABETH CLAY ROY (CHIEF EXECUTIVE OFFICER): $203,226 total reported compensation
  • JOSHUA SOLOMON (CHIEF OPERATING OFFICER): $167,407 total reported compensation
  • ANDREW JAMES WILKES (CHIEF POLICY & ADVOCACY OF): $155,748 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Generation citizen (gc) works to ensure that every student in the united states receives an effective action civics education, which provides them with the knowledge and skills necessary to participate in our democracy as active citizens. We envision a country of young people working as active and effective citizens to collectively rebuild our american democracy. Gc teaches teenagers how to take effective political action. Through an innovative in-class curriculum, students work with local leaders to fix local problems. Through this real-world experience, our teens are building an active democracy. Our innovative, action-based program will revolutionize civics education in this country. Generation citizen is building a new generation of youth activists and leaders; a generation inspired and equipped to make change.

What it reported doing in 2024

Generation citizen educated over 35,500 students and trained over 550 teachers who collectively led over 1,409 community based civics projects throughout the 2024 to 2025 school year. We also worked to promote nonpartisan civics education legislation in New York, Rhode Island, and Maryland. Gc also continued to promote youth engagement in government through rise vote 2024 presentations nationally and media appearances.

Operating model

Revenue model
Donor-supported. 68% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 79
  • Accountability: 95
  • Sustainability: 22
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 68.9%; rating input score 69
  • Fundraising efficiency: $3.96 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 91.7%; rating input score 92; 22nd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -55.7%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 1; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 14.2%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 10% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 12.3% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 22.4% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 68.9% of spending went to programs
  • Governance: 11 of 12 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $4M in reported program spending
  • Leadership: top reported pay $203K · 16 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 12/100.
  • High — Sustainability: Operating margin scored 2/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.