Form990
Click to see attachment
Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
MediumBullet Do not enter social security numbers on this form as it may be made public.
MediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2018
Open to Public Inspection
A For the 2019 calendar year, or tax year beginning 01-01-2018 , and ending 12-31-2018
BCheck if applicable:
CName of organization
CITIZENS ENERGY CORPORATION
 
% ERNEST J PANOS
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
88 BLACK FALCON AVE Suite 342
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
BOSTON, MA02210
D Employer identification number

04-2691955
E Telephone number

G Gross receipts $ 2,654,173
F Name and address of principal officer:
JOSEPH P KENNEDY II
88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
I
Tax-exempt status: ( 4 ) LeftBullet (insert no.) or
J
Website:MediumBullet
www.citizensenergy.com
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:  
L Year of formation: 1979
M State of legal domicile: MA
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: SEE SCHEDULE O
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 4
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 3
5 Total number of individuals employed in calendar year 2018 (Part V, line 2a) ...... 5 0
6 Total number of volunteers (estimate if necessary) ............. 6 0
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a -4,196
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b -17,665
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 1,410,484 1,602,779
9 Program service revenue (Part VIII, line 2g) ......... 13,177 0
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 2,609,930 663,587
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 382,907 239,865
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 4,416,498 2,506,231
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 840,710 2,025,937
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 877,063 820,456
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 492,806 382,996
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 2,210,579 3,229,389
19 Revenue less expenses. Subtract line 18 from line 12....... 2,205,919 -723,158
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 74,034,833 70,932,673
21 Total liabilities (Part X, line 26)............. 550,161 674,143
22 Net assets or fund balances. Subtract line 21 from line 20..... 73,484,672 70,258,530
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2018)
Form 990 (2018)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: CITIZENS ENERGY CORPORATION PROVIDES LOW COST ENERGY SERVICES TO LOW-INCOME FAMILIES IN THE U.S. BY DEVELOPING SUCCESSFUL ENERGY PROJECTS AND USING THE PROFITS TO FUND ASSISTANCE PROGRAMS.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 1,860,423 including grants of $ 1,572,735 ) (Revenue $   )
IN JANUARY 2013, CITIZENS ENERGY BEGAN INSTALLING ROOFTOP SOLAR COLLECTORS ATOP THE HOMES OF SELECTED LOW-INCOME HOUSEHOLDS IN CALIFORNIA'S IMPERIAL VALLEY. THE SOLAR SYSTEMS ARE PURCHASED, INSTALLED AND MAINTAINED AT NO COST TO THE HOMEOWNER, WITH ALL SAVINGS COMING RIGHT OFF THE FAMILY'S ELECTICITY BILL. THE SOLAR SYSTEM REDUCES A HOMEOWNER'S ELECTRICITY COSTS BY AN AVERAGE OF 40 PERCENT TO 50 PERCENT. THE PROGRAM IS FUNDED FROM CITIZENS SUNRISE TRANSMISSION, LLC. ** SEE SCHEDULE O **
4b (Code:   ) (Expenses $ 250,000 including grants of $ 250,000 ) (Revenue $   )
CITIZENS ENERGY SHELTER WINTER ASSISTANCE PROGRAM: SINCE 1984, CITIZENS ENERGY HAS CONTRIBUTED GRANTS TO OVER 125 HOMELESS SHELTERS IN MASSACHUSETTS AND RHODE ISLAND TO COVER THEIR ENERGY COSTS DURING THE WINTER SEASON.
4c (Code:   ) (Expenses $ 86,850 including grants of $ 86,850 ) (Revenue $   )
NATURAL GAS ASSISTANCE FUND: DURING 1984, CITIZENS ENERGY CORPORATION BEGAN A NATURAL GAS ASSISTANCE PROGRAM FOR THE PURPOSE OF PROVIDING THE BENEFIT OF LOWER-COST NATURAL GAS TO LOW-INCOME & ELDERLY PEOPLE THROUGHOUT THE UNITED STATES AND HEATING ASSISTANCE FOR HOMELESS SHELTERS. THE ASSISTANCE FUND IS ADMINISTERED BY LOCAL SOCIAL SERVICES AGENCIES WITHIN THEIR AREA TO PROVIDE GRANTS TO NEEDY USERS.
4d Other program services (Describe in Schedule O.)
(Expenses $ 116,352 including grants of $ 116,352 ) (Revenue $   )
4e Total program service expensesMediumBullet2,313,625
Form 990 (2018)
Form 990 (2018)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A.....................
1
 
No
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II..............
4
 
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C, Part III.................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment..................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part IIIClick to see attachment.............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part VClick to see attachment......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI.Click to see attachment...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
 
No
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII Click to see attachment.................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I(see instructions) ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
21
Yes
 
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........Click to see attachment
22
Yes
 
Form 990 (2018)
Form 990 (2018)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I............
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I...................
25b
 
No
26
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If "Yes," complete Schedule L, Part II................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III.........
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L,
Part IV........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV.....................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV...
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I.
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II...........
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I........Click to see attachment
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...Click to see attachment
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
 
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
 
No
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
3
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2018)
Form 990 (2018)
Page 5
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
0
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
 
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
 
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
 
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
 
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds.
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? .........................
8
 
 
9a
Did the sponsoring organization make any taxable distributions under section 4966?...
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? If "Yes," see instructions and file Form 4720, Schedule N .....
15
 
 
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income?
If "Yes," complete Form 4720, Schedule O ................
16
 
 
Form 990 (2018)
Form 990 (2018)
Page 6
Part VI
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
4
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
3
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
Yes
 
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
 
No
14
Did the organization have a written document retention and destruction policy? .........
14
 
No
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
Yes
 
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
Yes
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
MA
18
Section 6104 requires an organization to make its Form 1023 (or 1024-A if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
MediumBulletERNEST J PANOS88 BLACK FALCON AVE   BOSTON,MA02210 (617) 338-6300
Form 990 (2018)
Form 990 (2018)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) JOSEPH P KENNEDY II......................................................................
CHAIRMAN & PRESIDENT
 4.0
.................
36.0 		X   X       54,972 885,180 55,375
(2) RANDY GREENE......................................................................
DIRECTOR
 1.0
.................
0.0 		X           2,000 0 0
(3) PATRICK JONES......................................................................
DIRECTOR
 1.0
.................
0.0 		X           2,000 0 0
(4) EVELYN F MURPHY......................................................................
DIRECTOR
 1.0
.................
0.0 		X           2,000 0 0
(5) PETER F SMITH......................................................................
CHIEF EXECUTIVE OFFICER
 8.0
.................
32.0 		    X       82,070 606,913 198,478
(6) ERNEST J PANOS......................................................................
CHIEF FINANCIAL OFFICER
 8.0
.................
32.0 		    X       64,700 417,560 42,035
(7) ELIZABETH K KENNEDY......................................................................
DIRECTOR OF MARKETING
 8.0
.................
32.0 		      X     55,222 292,351 17,153
(8) BRIAN O'CONNOR......................................................................
DIRECTOR OF COMMUNICATIONS
 20.0
.................
20.0 		        X   80,481 160,481 29,998
(9) TIMOTHY J MINOGUE......................................................................
CONTROLLER
 10.0
.................
30.0 		        X   31,885 165,655 35,336
(10) GINETTE TRASK......................................................................
ASST TO CHAIRMAN,PR,CEO & CFO
 10.0
.................
30.0 		        X   20,134 85,402 25,772
(11) KRISTINA PEREZ......................................................................
DIRECTOR CHARITABLE PROGRAMS
 40.0
.................
0.0 		        X   80,000 20,000 25,061












Form 990 (2018)
Form 990 (2018)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;


























1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)...........MediumBullet 475,464 2,633,542 429,208
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization MediumBullet0
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet0
Form 990 (2018)
Form 990 (2018)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f 1,602,779
g Noncash contributions included in lines 1a - 1f:$  
h Total. Add lines 1a-1f.......MediumBullet 1,602,779
Program Service RevenueAmt Business Code
2a
b
c
d
e
f All other program service revenue.        
g Total. Add lines 2a–2f ....MediumBullet 0
OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ......MediumBullet 619,225   -4,196 623,421
4 Income from investment of tax-exempt bond proceedsMediumBullet 0      
5 Royalties...........MediumBullet 0      
(ii) Personal (i) Real
6a Gross rents    
b Less: rental expenses    
c Rental income or (loss) 0 0
d Net rental income or (loss)......MediumBullet 0      
(ii) Other (i) Securities
7a Gross amount from sales of assets other than inventory   44,362
b Less: cost or other basis and sales expenses    
c Gain or (loss)   44,362
d Net gain or (loss).....MediumBullet 44,362     44,362
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
a 0
b Less: direct expenses ...b 0
c Net income or (loss) from fundraising events..MediumBullet 0    
9a Gross income from gaming activities.
See Part IV, line 19 ...
a 0
b Less: direct expenses ...b 0
c Net income or (loss) from gaming activities..MediumBullet 0      
10a Gross sales of inventory, less
returns and allowances ..
a 237,942
b Less: cost of goods sold ..b 147,942
c Net income or (loss) from sales of inventory..MediumBullet 90,000      
Business Code Miscellaneous Revenue
11a SKYCITIZENS 900099 149,865 149,865    
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet 149,865
12 Total revenue. See Instructions......MediumBullet 2,506,231 149,865 -4,196 667,783
Form 990 (2018)
Form 990 (2018)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 451,371 451,371
2 Grants and other assistance to domestic individuals. See Part IV, line 22 1,574,566 1,574,566
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, line 15 and 16. 0  
4 Benefits paid to or for members 0  
5 Compensation of current officers, directors, trustees, and key employees .... 276,740   276,740 0
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .... 0      
7 Other salaries and wages 401,813 163,280 238,533  
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 9,625   9,625  
9 Other employee benefits ....... 113,006 59,209 53,797  
10 Payroll taxes ........... 19,272   19,272  
11 Fees for services (non-employees):        
a Management ...... 0      
b Legal ......... 3,379   3,379  
c Accounting ........... 80,000   80,000  
d Lobbying ........... 0      
e Professional fundraising services. See Part IV, line 17 0  
f Investment management fees ...... 0      
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 0      
12 Advertising and promotion .... 11,460   11,460  
13 Office expenses ....... 48,084 1,187 46,897  
14 Information technology ...... 79,912   79,912  
15 Royalties .. 0      
16 Occupancy ........... 123,913 64,001 59,912  
17 Travel ............ 6,321 11 6,310  
18 Payments of travel or entertainment expenses for any federal, state, or local public officials . 0      
19 Conferences, conventions, and meetings .... 0      
20 Interest ........... 0      
21 Payments to affiliates ....... 0      
22 Depreciation, depletion, and amortization .. 0      
23 Insurance ... 22,744   22,744  
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a MISCELLANEOUS 7,183   7,183  
b
c
d
e All other expenses        
25 Total functional expenses. Add lines 1 through 24e 3,229,389 2,313,625 915,764 0
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2018)
Form 990 (2018)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 0 1 0
2 Savings and temporary cash investments ......... 2,446,147 2 2,193,904
3 Pledges and grants receivable, net ...... 0 3 0
4 Accounts receivable, net ............. 159,047 4 159,047
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L .............
0 5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L ..............
0 6 0
7 Notes and loans receivable, net .... 0 7 0
8 Inventories for sale or use ........ 0 8 0
9 Prepaid expenses and deferred charges ...... 187,563 9 335,260
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 241,313
b Less: accumulated depreciation 10b 241,313   10c  
11 Investments—publicly traded securities . 39,709,309 11 27,117,815
12 Investments—other securities. See Part IV, line 11 ..... 0 12 0
13 Investments—program-related. See Part IV, line 11 .. 0 13 0
14 Intangible assets ............... 0 14 0
15 Other assets. See Part IV, line 11 ........... 31,532,767 15 41,126,647
16 Total assets. Add lines 1 through 15 (must equal line 34)... 74,034,833 16 70,932,673
Liabilities 17 Accounts payable and accrued expenses ..... 550,161 17 674,143
18 Grants payable ... 0 18 0
19 Deferred revenue ......... 0 19 0
20 Tax-exempt bond liabilities ......... 0 20 0
21 Escrow or custodial account liability. Complete Part IV of Schedule D 0 21 0
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L.. 0 22 0
23 Secured mortgages and notes payable to unrelated third parties .. 0 23 0
24 Unsecured notes and loans payable to unrelated third parties .. 0 24 0
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 0 25 0
26 Total liabilities. Add lines 17 through 25.. 550,161 26 674,143
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets 73,484,672 27 70,258,530
28 Temporarily restricted net assets ........... 0 28 0
29 Permanently restricted net assets 0 29 0
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds .....   30  
31 Paid-in or capital surplus, or land, building or equipment fund ...   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ........... 73,484,672 33 70,258,530
34 Total liabilities and net assets/fund balances ........ 74,034,833 34 70,932,673
Form 990 (2018)
Form 990 (2018)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
2,506,231
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
3,229,389
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
-723,158
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
73,484,672
5
Net unrealized gains (losses) on investments ...............
5
53,844
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
-2,556,828
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
70,258,530
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2018)
Form 990 (2018)
Additional Data


Software ID:  
Software Version:  
Form 990, Special Condition Description:
Special Condition Description
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2018
Name of the organization
CITIZENS ENERGY CORPORATION
 
Employer identification number

04-2691955
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution. An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2018)
Schedule B (Form 990, 990-EZ, or 990-PF) (2018) Page 2
Name of organization
CITIZENS ENERGY CORPORATION
  		Employer identification number
04-2691955
Part I
Contributors (See instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
Page 3
Name of organization
CITIZENS ENERGY CORPORATION
  		Employer identification number

04-2691955
Part II
Noncash Property (See instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
Schedule B (Form 990, 990-EZ, or 990-PF) (2018)
Page 4
Name of organization
CITIZENS ENERGY CORPORATION
  		Employer identification number

04-2691955
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2018)

Additional Data


Software ID:  
Software Version:  
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet Attach to Form 990.
SchDMd Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2018
Open to Public Inspection
Name of the organization
CITIZENS ENERGY CORPORATION
 
Employer identification number

04-2691955
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2018

Schedule D (Form 990) 2018
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds. Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a)Current year (b)Prior year (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance ....          
b Contributions ...          
c Net investment earnings, gains, and losses          
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ... 		         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet  
b
Permanent endowment SchDMd Bullet  
c
Temporarily restricted endowment SchDMd Bullet  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations .................
3a(i)
 
 
(ii) related organizations .................
3a(ii)
 
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment) 		(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....      
b Buildings ....        
c Leasehold improvements 45,763 0 45,763  
d Equipment .... 7,878 0 7,878  
e Other ..... 187,762 0 187,762  
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..SchDMdBullet  
Schedule D (Form 990) 2018

Schedule D (Form 990) 2018
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1) CITISUNS I-SOLAR GEN. PROJECT 8,252,723
(2) CITISUNS II-SOLAR GEN. PROJECT 4,281,035
(3) CITISUNS III-SOLAR GEN PROJECT 3,275,568
(4) CITISUNS IV-SOLAR GEN. PROJECT 4,814,459
(5) CITISUNS V-SOLAR GEN. PROJECT 2,684,017
(6) CITISUNS VI-SOLAR GEN. PROJECT 9,170,514
(7) CITISUNS VII-SOLAR GEN PROJECT 2,447,816
(8) CITISUNS VIII-SOLAR GEN PROJEC 3,363,663
(9) CITISUNS IX-SOLAR GEN. PROJECT 2,836,852
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet 41,126,647
Part X
Other Liabilities. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes 0
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 0
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2018

Schedule D (Form 990) 2018
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1  
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d ..................... 2e  
3 Subtract line 2e from line 1.................. 3  
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c  
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5  
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1  
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d.................... 2e  
3 Subtract line 2e from line 1................... 3  
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ............ 4b  
c Add lines 4a and 4b..................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5  
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
FIN48 THE COMPANY'S EVALUATION ON DECEMBER 31, 2018 REVEALED NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE CONSOLIDATED FINANCIAL STATEMENTS. THE 2015 THROUGH 2018 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE FEDERAL OR STATE AGENCIES. THE COMPANY DOES NOT BELIEVE THAT ANY REASONABLY POSSIBLE CHANGES WILL OCCUR WITHIN THE NEXT TWELVE MONTHS THAT WILL HAVE A MATERIAL IMPACT ON THE CONSOLIDATED FINANCIAL STATEMENTS.
Schedule D (Form 990) 2018


Additional Data


Software ID:  
Software Version:  





Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2018
Open to Public
Inspection
Name of the organization
CITIZENS ENERGY CORPORATION
 
Employer identification number
04-2691955
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC section
(if applicable)		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
noncash assistance		 (h) Purpose of grant
or assistance
(1) ROBERT F KENNEDY CENTER
1300 19TH ST
NW SUITE 750
WASHINGTON,DC20036 		13-2522784 501(C)(3) 44,000       UNRESTRICTED
(2) Barbara McInnis House
780 Albany Street
Boston,MA02118 		04-3160480 501(C)(3) 10,000       FUEL ASSISTANCE
(3) CASPAR Emergency Services Center AND Shelter
240 Albany Street
Cambridge,MA02139 		04-2518575 501(C)(3) 5,296       FUEL ASSISTANCE
(4) First Church Shelter
11 Garden Street
Cambridge,MA02138 		04-2104074 501(C)(3) 7,000       FUEL ASSISTANCE
(5) Pine Street Inn
444 Harrison Avenue
Boston,MA02118 		04-2516093 501(C)(3) 28,000       FUEL ASSISTANCE
(6) Veterans Inc
69 Grove Street
Worcester,MA01605 		04-3098024 501(C)(3) 18,000       FUEL ASSISTANCE
(7) Vietnams Veterans Workshop Inc
17 Court Street
BOSTON,MA02108 		04-3007211 501(C)(3) 10,000       FUEL ASSISTANCE
(8) John F Kennedy Library
Columbia Point
Boston,MA02125 		04-6113130 501(C)(3) 25,000       Unrestricted
(9) Mass General Transplant Center
125 Nashua Street Suite 540
Boston,MA02114 		04-1564655 501(C)(3) 10,000       Unrestricted
(10) Mass Community Action Program
105 Chauncy Street Suite 301
Boston,MA02111 		22-2777630 501(C)(3) 7,500       Fuel Assistance
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
10
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2018

Schedule I (Form 990) 2018
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients		 (c) Amount of
cash grant		 (d) Amount of
noncash assistance		 (e) Method of valuation (book,
FMV, appraisal, other)		 (f) Description of noncash assistance
(1) CST LOW INCOME PROGRAM 28396 1,572,735      
(2) DISTRIGAS GRANTS 12 1,831      
(2)
(3)
(4)
(5)
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
Schedule I (Form 990) 2018



Additional Data


Software ID:  
Software Version:  


Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
SchJMediumBullet Attach to Form 990.
SchJMediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2018
Open to Public Inspection
Name of the organization
CITIZENS ENERGY CORPORATION
 
Employer identification number

04-2691955
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .........
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..
2
 
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
Yes
 
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2018

Schedule J (Form 990) 2018
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation 		(ii) Bonus & incentive
compensation 		(iii) Other reportable compensation
1JOSEPH P KENNEDY II
CHAIRMAN & PRESIDENT 		(i)

(ii)		 54,972
-------------
494,748 		 
-------------
365,000 		 
-------------
25,432 		1,375
-------------
33,261 		2,074
-------------
18,665 		58,421
-------------
937,106 		 
-------------
 
2PETER F SMITH
CHIEF EXECUTIVE OFFICER 		(i)

(ii)		 82,070
-------------
328,280 		 
-------------
275,000 		 
-------------
3,633 		2,750
-------------
165,503 		6,045
-------------
24,180 		90,865
-------------
796,596 		 
-------------
 
3ELIZABETH K KENNEDY
DIRECTOR OF MARKETING 		(i)

(ii)		 55,222
-------------
220,888 		 
-------------
70,000 		 
-------------
1,463 		2,750
-------------
14,403 		 
-------------
  		57,972
-------------
306,754 		 
-------------
 
4BRIAN O'CONNOR
DIRECTOR OF COMMUNICATIONS 		(i)

(ii)		 80,481
-------------
80,481 		 
-------------
80,000 		 
-------------
  		6,024
-------------
6,024 		8,975
-------------
8,975 		95,480
-------------
175,480 		 
-------------
 
5ERNEST J PANOS
CHIEF FINANCIAL OFFICER 		(i)

(ii)		 64,700
-------------
258,800 		 
-------------
155,000 		 
-------------
3,760 		2,750
-------------
11,000 		5,657
-------------
22,628 		73,107
-------------
451,188 		 
-------------
 
6TIMOTHY J MINOGUE
CONTROLLER 		(i)

(ii)		 31,885
-------------
95,655 		 
-------------
70,000 		 
-------------
  		2,482
-------------
7,445 		6,352
-------------
19,057 		40,719
-------------
192,157 		 
-------------
 
Schedule J (Form 990) 2018

Schedule J (Form 990) 2018
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN JOSEPH P. KENNEDY, PETER F. SMITH, AND ELIZABETH KENNEDY PARTICIPATE IN A NONQUALIFIED SUPPLEMENTAL RETIREMENT PLAN. THE FOLLOWING AMOUNTS HAVE BEEN INCLUDED IN RETIREMENT AND OTHER DEFERRED COMPENSATION REPORTED IN PART II, COLUMN C. THESE AMOUNTS, WHEN VESTED AT RETIREMENT AGE, WILL BE PAID BY A RELATED PARTY. Joe Kennedy $ 2,655 Peter Smith $ 51,800
Schedule J (Form 990) 2018
Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2018
Open to Public
Inspection
Name of the organization
CITIZENS ENERGY CORPORATION
 
Employer identification number

04-2691955
Return Reference Explanation
ORGANIZATION'S MISSION PART I, QUESTION 1: Citizens Energy Corporation provides low cost energy services to low-income families in the U.S. by developing successful energy projects and using the profits to fund assistance programs. CITIZENS ENERGY CORPORATION EXISTS TO HELP MAKE LIFE'S BASIC NEEDS MORE ACCESSIBLE AND AFFORDABLE. BEGINNING IN 1979 WITH OIL-TRADING VENTURES IN LATIN AMERICA AND AFRICA, CITIZENS ENERGY CORPORATION HAS USED REVENUES FROM COMMERCIAL ENTERPRISES TO CHANNEL HUNDREDS OF MILLIONS OF DOLLARS INTO CHARITABLE PROGRAMS IN THE UNITED STATES AND ABROAD. WHETHER HEATING THE HOMES OF THE ELDERLY AND POOR IN MASSACHUSETTS, LOWERING THE COST OF PRESCRIPTION DRUGS FOR MILLIONS OF AMERICANS, OR STARTING SOLAR HEATING PROJECTS IN JAMAICA AND VENEZUELA, CITIZENS ENERGY CORPORATION CREATES SOCIAL VENTURES AS INNOVATIVE AS THE BUSINESSES THAT FINANCE THEM. PART III, QUESTION 3: In January 2013, Citizens Energy began installing rooftop solar collectors atop the homes of selected low-income households in Californias Imperial Valley. The solar systems are purchased, installed and maintained at no cost to the homeowner, with all savings coming right off the familys electricity bill. The solar system reduces a homeowners electricity costs by an average of 40 percent to 50 percent. Additionally in 2018, working in partnership with the local utility Imperial Irrigation District, Citizens funded critically-needed energy efficiency and conservation upgrades to a number of public schools serving low-income families in the Imperial Valley. The program is funded from Citizens Sunrise Transmission, LLC. OTHER PROGRAM SERVICE ACCOMPLISHMENT PART III, LINE 4D: DISTRIGAS PROGRAM: DURING 2005, CITIZENS ENERGY CORPORATION IN PARTNERSHIP WITH DISTRIGAS OF MASSACHUSETTS, CREATED AN ASSISTANCE PROGRAM TO HELP MASSACHUSETTS NATURAL GAS CUSTOMERS IN NEED PAY THEIR HOME HEATING COSTS. NATURAL GAS CUSTOMERS WHO HAVE EXHAUSTED THEIR FEDERAL FUEL ASSISTANCE OR WHO ARE INELIGIBLE TO RECEIVE THEM BUT ARE STILL IN NEED OF ASSISTANCE ARE ELIGIBLE TO RECEIVE $150 CREDIT ON THEIR GAS UTILITY BILLS. RELATED EXPENSES OF $1,831 AND INCLUDING GRANTS OF $1,831 DIRECT GRANTS AND DONATIONS. RELATED OF $114,521 AND INCLUDING GRANTS OF $114,521 TOTAL OTHER EXPENSES OF $116,352 AND INCLUDING GRANTS OF $116,352
GOVERNING BODY AND MANAGEMENT Q. 2 - JOSEPH P. KENNEDY II, CHAIRMAN AND PRESIDENT, AND ELIZABETH K. KENNEDY, DIRECTOR OF MARKETING HAVE A FAMILY RELATIONSHIP. Q. 6 - THE ORGANIZATION HAS ONE MEMBER, JPK HOLDINGS, LLC. Q. 7A - THE MEMBER ELECTS ALL MEMBERS OF THE GOVERNING BODY. Q. 7B - UNDER MASSACHUSETTS LAW CERTAIN EXTRAORDINARY CORPORATE ACTIONS REQUIRE APPROVAL OF THE MEMBER.
FORM 990 REVIEW PROCESS THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY PRIOR TO FILING ELECTRONICALLY BY E-MAIL BEFORE THE DUE DATE FOR REVIEW. THE INFORMATION REQUIRED FOR THE FORM 990 IS ACCUMULATED BY CITIZENS ENERGY CORPORATION'S ACCOUNTING STAFF DURING PREPARATION OF THE AUDITED FINANCIAL STATEMENTS. THIS INFORMATION IS THEN PROVIDED TO OUTSIDE TAX CONSULTANTS, REVIEWED BY CITIZENS ENERGY CORPORATION'S MANAGEMENT AND THEN PRESENTED TO THE BOARD OF DIRECTORS.
CONFLICT OF INTEREST POLICY SENIOR MANAGEMENT OF THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE OF THE CONFLICT OF INTEREST POLICY UPON BECOMING AWARE OF ANY POTENTIAL CONFLICT. THE ISSUE IS THEN REFERRED TO CITIZENS ENERGY CORPORATION'S GENERAL COUNSEL FOR REVIEW AND ADVICE AND, IF NECESSARY, TO THE CONFLICTS COMMITTEE OF THE BOARD OF DIRECTORS FOR RESOLUTION.
OFFICER COMPENSATION POLICY AN INDEPENDENT HUMAN RESOURCES CONSULTING FIRM IS COMMISSIONED ON AN ANNUAL BASIS TO PRESENT REASONABLENESS LETTERS FOR THE CHAIRMAN, OFFICERS AND DIRECTOR OF MARKETING. THE HRC FIRM DOES THIS UNDER THE INTERMEDIATE SANCTION REGULATIONS FOR NON-PROFITS TAKING INTO CONSIDERATIONJOB RESPONSIBLITIES AND COMPARABLE DATA UTILIZING BENCHMARK DATABASES FROM SEVERAL SOURCES IN THE MARKETPLACE. A LETTER DESCRIBING THE METHODOLOGY AND RESULTING REASONABLENESS OF THE COMPENSATION ON A 25TH, 50TH, 75TH, AND 90TH PERCENTILES BASIS IS THEN GIVEN TO THE BOARD OF DIRECTORS FOR REVIEW AND DETERMINATION OF FINAL COMPENSATION. JOSEPH P. KENNEDY II RECUSES HIMSELF FROM ALL DISCUSSION AND VOTING CONERNING HIS COMPENSATION AND THE COMPENSATION OF ELIZABETH K. KENNEDY.
PUBLIC DISCLOSURE POLICY THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REASONABLE REQUEST OR BY REFERRAL TO PUBLIC RECORDS. DOCUMENTS ARE AVAILABLE AS PUBLIC RECORDS THROUGH THE OFFICE OF THE MASSACHUSETTS SECRETARY OF STATE (ARTICLES OF ORGANIZATION) AND THE OFFICE OF THE MASSACHUSETTS ATTORNEY GENERAL (BY-LAWS AND ANNUAL FINANCIAL STATEMENTS). THE CONFLICTS OF INTEREST POLICY IS NOT MADE AVAILABLE TO THE PUBLIC.
ELECTION STATEMENT IN 2018, THE FOLLOWING ENTITIES MADE ELECTIONS PURSUANT TO IRC SEC.168(H)(6)(F)(II) NOT TO BE TREATED AS A TAX-EXEMPT CONTROLLED ENTITY WITHIN THE MEANING IRC SEC. 168(H)(6)(F)(III). - CITISUNS MEMBER VII, LLC - CITISUNS MEMBER VIII, LLC
FORM 990, PART XI, LINE 5 INVESTMENTS IN JOINT VENTURES THROUGH CENT -2,556,828
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2018


Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2018
Open to Public Inspection
Name of the organization
CITIZENS ENERGY CORPORATION
 
Employer identification number

04-2691955
Part I
Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity










Part II
Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1)ANGOLA EDUCATIONAL ASSISTANCE FUND
88 BLACK FALCON AVE SUITE 342

BOSTON,MA02210
04-3315141 		EDUCATION MA 501(C)3 PF NA
 
Yes
 
(2)CITIZENS PROGRAMS CORPORATION
88 BLACK FALCON AVE SUITE 342

BOSTON,MA02210
04-3340251 		ENERGY SVCS MA 501(C)3 PF NA
 
Yes
 










For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2018
Schedule R (Form 990) 2018
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No
(1) CITIZENS HEALTH LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
74-3076575 		HEALTH SERVICES MA NA
  		RELATED 100 100   No 0 Yes    
(2) CITIZENS SUNRISE TRANSMISSION LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
45-2804428 		ELECTRIC GRID CA CENT
  		RELATED 0 0   No 0   No  
(3) AGAWAM SOLAR LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
45-2737922 		SOLAR DEVELOP DE CSH
  		RELATED 0 0   No 0   No  
(4) COUNTY ROAD SOLAR LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
61-1653211 		SOLAR DEVELOP DE CSH
  		RELATED 0 0   No 0   No  
(5) ROUTE 57 SOLAR LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
61-1652665 		SOLAR DEVELOP DE CSH
  		RELATED 0 0   No 0   No  
(6) WHATELY SOLAR LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
45-2656935 		SOLAR DEVELOP DE CSH
  		RELATED 0 0   No 0   No  
(7) CITIZENS SOLAR LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
45-1682478 		SOLAR DEVELOP DE CSH
  		RELATED 0 0   No 0   No  
(8) EBZ SOLAR LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
37-1691953 		SOLAR DEVELOP DE CSL
  		RELATED 0 0   No 0   No  
(9) CITIZENS INVESTMENTS LTD

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
69-1040000 		INVESTMENTS CJ NA
  		INVESTMENT 100 100   No 0 Yes    
(10) SKYCITIZENS WIND

250 YONGE ST
TORONTO,ONM5B 2L7
CA
20-5186000 		WIND DEVELOPM CA NA
  		RELATED 50 50   No 0   No  
(11) CITISUNS I MEMBER LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
46-1322144 		SOLAR DEVELOP DE CENT
  		RELATED 0 0   No 0   No  
(12) ALDER STREAM WIND LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
45-5463462 		WIND DEVELOPM DE CENT
  		RELATED 0 0   No 0   No  
(13) CITIZENS SOLAR DEVELOPMENT LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
46-1330753 		SOLAR DEVELOP MA CENT
  		RELATED 0 0   No 0   No  
(14) HATFIELD SOLAR LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
 SOLAR DEVELOP DE CENT
  		RELATED 0 0   No 0   No  
(15) CITISUNS I LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
38-3890322 		SOLAR DEVELOP DE CSIM
  		RELATED 0 0   No 0   No  
(16) CITIZENS SOLAR HOLDINGS LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
45-5523807 		SOLAR DEVELOP DE CSIL
  		RELATED 0 0   No 0   No  
(17) CHICOPEE SOLAR LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
90-0903186 		SOLAR DEVELOP DE CSH
  		RELATED 0 0   No 0   No  
(18) REHOBOTH SOLAR LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
61-1694137 		SOLAR DEVELOP DE CSH
  		RELATED 0 0   No 0   No  
(19) CITISUNS II MEMBER LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
46-3611064 		SOLAR DEVELOP MA CENT
  		RELATED 0 0   No 0   No  
(20) CITIZENS SOLAR CONSTRUCTION LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
46-3851629 		SOLAR DEVELOP MA CENT
  		RELATED 0 0   No 0   No  
(21) CITISUNS II LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
46-3587408 		SOLAR DEVELOP DE CSIIM
  		RELATED 0 0   No 0   No  
(22) CITIZENS SOLAR HOLDINGS II GA LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
46-3638521 		SOLAR DEVELOP MA CSII
  		RELATED 0 0   No 0   No  
(23) CITIZENS SOLAR HOLDINGS II MA LLC

88 BLACK FALCON SUITE 342
BOSTON,MA02210
46-3634005 		SOLAR DEVELOP MA CSII
  		RELATED 0 0   No 0   No  
(24) MARION COUNTY SOLAR FARM I LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
46-3590128 		SOLAR DEVELOP GA CSHII
  		RELATED 0 0   No 0   No  
(25) MARION COUNTY SOLAR FARM II LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
46-3602319 		SOLAR DEVELOP GA CSHII
  		RELATED 0 0   No 0   No  
(26) CitiSuns III Member LLC

88 Black Falcon Ave Suite 342
Boston,MA02210
47-1984692 		Solar Develop MA CENT
  		RELATED 0 0   No 0   No  
(27) CitiSuns III LLC

88 Black Falcon Ave Suite 342
Boston,MA02210
47-1970637 		SOLAR DEVELOP DE CSIIIM
  		RELATED 0 0   No 0   No  
(28) Citizens Solar Holdings III LLC

88 Black Falcon Ave Suite 342
Boston,MA02210
47-1995215 		Solar Develop MA CSIII
  		RELATED 0 0   No 0   No  
(29) Chicopee Granby Road Solar LLC

88 Black Falcon Ave Suite 342
Boston,MA02210
46-5011998 		Solar Develop MA CSHIII
  		RELATED 0 0   No 0   No  
(30) Twiss Street Solar LLC

88 Black Falcon Ave Suite 342
Boston,MA02210
46-4978476 		Solar Develop MA CSHIII
  		RELATED 0 0   No 0   No  
(31) Chicopee River Solar

88 Black Falcon Ave Suite 342
Boston,MA02210
46-4993830 		Solar Develop MA CSHIII
  		RELATED 0 0   No 0   No  
(32) CitiSuns IV Member LLC

88 Black Falcon Ave Suite 342
Boston,MA02210
47-2016185 		Solar Develop MA CENT
  		RELATED 0 0   No 0   No  
(33) CitiSuns IV LLC

88 Black Falcon Ave Suite 342
Boston,MA02210
47-2005154 		Solar Develop DE CSIVM
  		RELATED 0 0   No 0   No  
(34) Citizens Solar Holdings IV LLC

88 Black Falcon Ave Suite 342
Boston,MA02210
47-1591815 		Solar Develop GA CSIV
  		RELATED 0 0   No 0   No  
(35) Dooley Solar Farm LLC

88 Black Falcon Ave Suite 342
Boston,MA02210
46-5156920 		Solar Develop GA CSHIV
  		RELATED 0 0   No 0   No  
(36) Plum Solar Farm LLC

88 Black Falcon Ave Suite 342
Boston,MA02210
46-5116344 		Solar Develop GA CSHIV
  		RELATED 0 0   No 0   No  
(37) Stillmore Solar Farm

88 Black Falcon Ave Suite 342
Boston,MA02210
46-5117505 		Solar Develop GA CSHIV
  		RELATED 0 0   No 0   No  
(38) Fulton Mill Solar Farm LLC

88 Black Falcon Ave Suite 342
Boston,MA02210
46-5132369 		Solar Develop GA CSHIV
  		RELATED 0 0   No 0   No  
(39) Cook Solar LLC

88 Black Falcon Ave Suite 342
Boston,MA02210
47-1692321 		Solar Develop GA CSHIV
  		RELATED 0 0   No 0   No  
(40) Taylor Solar LLC

88 Black Falcon Ave Suite 342
Boston,MA02210
47-1701550 		Solar Develop GA CSHIV
  		RELATED 0 0   No 0   No  
(41) Terrell Solar LLC

88 Black Falcon Ave Suite 342
Boston,MA02210
47-1711869 		Solar Develop GA CSHIV
  		RELATED 0 0   No 0   No  
(42) Terrell Solar II LLC

88 Black Falcon Ave Suite 342
Boston,MA02210
47-1721236 		Solar Develop GA CSHIV
  		RELATED 0 0   No 0   No  
(43) Taylor County Solar LLC

88 Black Falcon Ave Suite 342
Boston,MA02210
47-1958267 		Solar Develop GA CSHIV
  		RELATED 0 0   No 0   No  
(44) Macon County Solar LLC

88 Black Falcon Ave Suite 342
Boston,MA02210
47-1944592 		Solar Develop GA CSHIV
  		RELATED 0 0   No 0   No  
(45) Dooley County Solar LLC

88 Black Falcon Ave Suite 342
Boston,MA02110
47-1934794 		Solar Develop GA CSHIV
  		RELATED 0 0   No 0   No  
(46) CITISUNS V MEMBER LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
47-5580570 		SOLAR DEVELOP MA CENT
  		RELATED 0 0   No 0   No  
(47) CITISUNS V LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02110
47-5568137 		SOLAR DEVELOP MA CSVM
  		RELATED 0 0   No 0   No  
(48) CITIZENS SOLAR HOLDINGS V LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02111
47-5597183 		SOLAR DEVELOP MA CSV
  		RELATED 0 0   No 0   No  
(49) CITIZENS AGAWAM LANDFILL SOLAR

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02111
47-3119034 		SOLAR DEVELOP MA CSHV
  		RELATED 0 0   No 0   No  
(50) FALMOUTH LANDFULL SOLAR LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02111
81-0726880 		SOLAR DEVELOP MA CSHV
  		RELATED 0 0   No 0   No  
(51) HUNT ROAD SOLAR LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02111
47-1312497 		SOLAR DEVELOP MA CSHV
  		RELATED 0 0   No 0   No  
(52) NORTON LANDFILL SOLAR LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02111
47-1442505 		SOLAR DEVELOP MA CSHV
  		RELATED 0 0   No 0   No  
(53) TYNGSBOROUGH SOLAR LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02111
47-1169141 		SOLAR DEVELOP MA CSHV
  		RELATED 0 0   No 0   No  
(54) CITISUNS VI MEMBER LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02111
47-5650451 		SOLAR DEVELOP MA CENT
  		RELATED 0 0   No 0   No  
(55) CITISUNS VI LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02111
47-5646116 		SOLAR DEVELOP MA CSVIM
  		RELATED 0 0   No 0   No  
(56) CITIZENS SOLAR HOLDINGS VI LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02111
81-0910377 		SOLAR DEVELOP MA CSVI
  		RELATED 0 0   No 0   No  
(57) HECATE ENERGY OLD MIDVILLE ROAD LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02111
47-1832389 		SOLAR DEVELOP GA CHSVI
  		RELATED 0 0   No 0   No  
(58) CITIZENS HERTFORD SOLAR LLC

88 BLACK FALCON AVE SUITE 342
BOSTON,MA02210
82-1252442 		SOLAR DEVELOP MA CENT
  		RELATED 0 0   No 0   No  
(59) CitiSuns VII Member LLC

88 Black Falcon Ave Suite 342
BOSTON,MA02210
83-1959781 		SOLAR DEVELOP MA CENT
  		RELATED 0 0   No 0   No  
(60) CITISUNS VII LLC

88 Black Falcon Ave Suite 342
BOSTON,MA02210
83-1963700 		SOLAR DEVELOP MA CSVIIM
  		RELATED 0 0   No 0   No  
(61) CITISUNS VIII MEMBER LLC

88 Black Falcon Ave Suite 342
BOSTON,MA02210
83-2519360 		SOLAR DEVELOP MA CENT
  		RELATED 0 0   No 0   No  
(62) CITISUNS VIII LLC

88 Black Falcon Ave Suite 342
BOSTON,MA02210
83-2533562 		SOLAR DEVELOP MA CSVIIIM
  		RELATED 0 0   No 0   No  
(63) CITIZENS SOLAR HOLDINGS VIII LLC

88 Black Falcon Ave Suite 342
BOSTON,MA02210
83-2551794 		SOLAR DEVELOP MA SCVIII
  		RELATED 0 0   No 0   No  
(64) CITIZENS IMPERIAL SOLAR LLC

88 Black Falcon Ave Suite 342
BOSTON,MA02210
82-3600686 		SOLAR DEVELOP MA CSHVIII
  		RELATED 0 0   No 0   No  
(65) BARNEVELD SOLAR LLC

88 Black Falcon Ave Suite 342
BOSTON,MA02210
82-1722847 		SOLAR DEVELOP MA CSHVIII
  		RELATED 0 0   No 0   No  
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) CITIZENS ENTERPRISES CORPORATION

88 BLACK FALCON AVE CTR LOBBY SUITE
BOSTON,MA02210
04-3298489 		INVESTMENTS MA CEC
  		C CORP 100 100 100.000 %    












Schedule R (Form 990) 2018
Schedule R (Form 990) 2018
Page 3
Part V
Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
Yes
 
b Gift, grant, or capital contribution to related organization(s) ............................
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) ............................
1c
Yes
 
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
 
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
Yes
 
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
Yes
 
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) CITIZENS ENTERPRISES CORPORATION

 B 16,311,783 FMV
(2) CITIZENS ENTERPRISES CORPORATION

 O 814,456 FMV
(3) CITIZENS ENTERPRISES CORPORATION

 C 3,844,782 FMV



Schedule R (Form 990) 2018
Schedule R (Form 990) 2018
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2018
Schedule R (Form 990) 2018
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference Explanation
Schedule R (Form 990) 2018

Additional Data


Software ID:  
Software Version: