CENTER FOR STRATEGIC AND BUDGETARY ASSESSMENTS

EIN: 521930922 501(c)(3) Public & Societal Benefit

WASHINGTON, DC

Total Revenue
$5,745,018
Total Expenses
$5,302,615
Total Assets
$2,189,450
Net Assets
$920,677
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
1995
Legal Domicile
DC
Principal Officer
JOHN GUZMAN
Phone
2023317990
Tax Period
2023-01-01 to 2023-12-31

CENTER FOR STRATEGIC AND BUDGETARY ASSESSMENTS, founded in 1995, is a community nonprofit in the Public & Societal Benefit sector that reported $5.7M in total revenue in fiscal year 2023. Revenue surged 23% from the prior year, signaling strong growth momentum. Expenses of $5.3M left a modest 8% surplus.

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 Service Accomplishments

Program 1
Expenses: $3,194,754 Revenue: $4,225

STRATEGIC STUDIES: RESEARCH, ANALYSIS AND PUBLIC EDUCATION ACTIVITIES ON MILITARY STRATEGY, POLICY AND OPERATIONS. THIS PROGRAM FOCUSES ON THE IMPACT OF THE CHANGING INTERNATIOANAL SECURITY...

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STRATEGIC STUDIES: RESEARCH, ANALYSIS AND PUBLIC EDUCATION ACTIVITIES ON MILITARY STRATEGY, POLICY AND OPERATIONS. THIS PROGRAM FOCUSES ON THE IMPACT OF THE CHANGING INTERNATIOANAL 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. CENTER FOR STRATEGIC AND BUDGETARY ASSESSMENTS (CSBA) ACTIVITIES INCLUDE PUBLISHING AND DISSEMINATION OF RESEARCH FINDINGS, SPONSORSHIP OF SEMINARS AND BRIEFINGS, INTERVIEW WITH THE MEDIA, TESTIMONY BEFORE CONGRESSIONAL COMMITTEES, AND SPEAKING ENGAGEMENTS BEFORE POLICYMAKERS, CIVIC LEADERS AND A RANGE OF DEFENSE PROFESSIONALS.

Program 2

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...

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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. CSBA ACTIVITIES INCLUDE PUBLISHING AND DISSEMINATION OF RESEARCH FINDINGS, SPONSORSHIP OF SEMINARS AND BRIEFINGS, INTERVIEWS WITH THE MEDIA, TESTIMONY BEFORE CONGRESSIONAL COMMITTEES, AND SPEAKING ENGAGEMENTS BEFORE POLICYMAKERS, CIVIC LEASDERS AND A RANGE OF DEFENSE PROFESSIONALS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $5,749,150
Program Service Revenue $2,350
Investment Income $-8,357
Other Revenue $1,875
TOTAL REVENUE $5,745,018

Expense Breakdown

Grants Paid $0
Salaries & Benefits $3,418,519
Fundraising Expenses $0
Program Expenses $3,194,754
Other Expenses $1,884,096
TOTAL EXPENSES $5,302,615

Year-over-Year Comparison

2023 2022 Change
Revenue $5,745,018 $4,668,469 +0.2%
Expenses $5,302,615 $5,663,531 -0.1%
Net Income $442,403 $-995,062 -1.4%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
10
Independent Members
10
Employees
24
Volunteers
10

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
2
$721,145
Total Directors
9
$0
Key Employees
5
$1,097,698
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
BARBARA HUMPTON CHAIR 1.00
Director
$0 $0 $0
ANITA ANTENUCCI DIRECTOR 1.00
Director
$0 $0 $0
DEVON GAFFNEY CROSS DIRECTOR 1.00
Director
$0 $0 $0
RANDY FORBES DIRECTOR 1.00
Director
$0 $0 $0
ADAM FRANKEL DIRECTOR 1.00
Director
$0 $0 $0
GENERAL JOHN M KEANE DIRECTOR 1.00
Director
$0 $0 $0
GENERAL PAUL SELVA DIRECTOR 1.00
Director
$0 $0 $0
LAURENCE ZURIFF DIRECTOR 1.00
Director
$0 $0 $0
ADMIRAL PHIL DAVIDSON DIRECTOR 1.00
Director
$0 $0 $0
THOMAS G MAHNKEN PRESIDENT 40.00
Officer
$456,971 $63,802 $520,773
ROGER POOR SECRETARY 40.00
Officer
$181,868 $18,504 $200,372
JAN VAN TOL SENIOR FELLOW 40.00
Key Emp
$221,779 $20,568 $242,347
TOSHI YOSHIHARA SENIOR FELLOW 40.00
Key Emp
$200,996 $55,025 $256,021
EVAN B MONTGOMERY SENIOR FELLOW 40.00
Key Emp
$186,225 $34,692 $220,917
TRAVIS SHARP SENIOR FELLOW 40.00
Key Emp
$156,041 $56,698 $212,739
THANE CLARE SENIOR FELLOW 40.00
Key Emp
$160,424 $5,250 $165,674
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 No data No data No data No data
2023 $5,745,018 $5,302,615 $2,189,450 $442,403
2023 $5,751,532 $5,173,945 $2,189,450 $577,587
2022 $4,668,469 $5,627,598 $1,578,682 $-959,129
2022 $1,245,642 $1,444,315 $929,050 $-198,673
2021 $6,371,347 $5,737,448 $2,639,810 $633,899
2020 $4,305,870 $5,462,028 $2,219,450 $-1,156,158
2019 $6,022,026 $7,539,309 $2,828,897 $-1,517,283
2018 $6,907,379 $8,381,837 $5,172,173 $-1,474,458
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