MANHATTAN INSTITUTE FOR POLICY RESEARCH INC: Form 990, tax year 2025
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- Organization
- MANHATTAN INSTITUTE FOR POLICY RESEARCH INC (EIN 13-2912529)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-07-07
- IRS object ID
- 202621889349301732
- Schema version
- 2025v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule I
- Schedule J
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-07-07T20:23:45-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521711839 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COUNCILOR BUCHANAN & MITCHELL PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7910 WOODMONT AVE STE 500 | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 132912529 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MANHATTAN INSTITUTE FOR POLICY | BusinessNameLine1Txt |
| Business Name Line2 | RESEARCH INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MANH | BusinessNameControlTxt |
| Phone | 2125997000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 52 VANDERBILT AVENUE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10017 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | REIHAN SALAM | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2125997000 | PhoneNum |
| Signature | 2026-07-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JULIA L LAFFERTY | PreparerPersonNm |
| PTIN | P02288149 | PTIN |
| Phone | 3019860600 | PhoneNum |
| Preparation | 2026-07-06 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | REIHAN SALAM | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 52 VANDERBILT AVENUE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10017 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $26,771,825 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | MANHATTAN.INSTITUTE | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1977 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | SEE PART III, LINE 1 | ActivityOrMissionDesc |
| Voting Members Governing Body | 26 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 25 | VotingMembersIndependentCnt |
| Total Employee | 136 | TotalEmployeeCnt |
| Total Volunteers | 71 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $5,714,009 | PYContributionsGrantsAmt |
| CY Contributions Grants | $24,980,880 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $28,540 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $91,410 | CYProgramServiceRevenueAmt |
| PY Investment Income | $163,859 | PYInvestmentIncomeAmt |
| CY Investment Income | $707,201 | CYInvestmentIncomeAmt |
| PY Other Revenue | $19,517 | PYOtherRevenueAmt |
| CY Other Revenue | $117,476 | CYOtherRevenueAmt |
| PY Total Revenue | $5,925,925 | PYTotalRevenueAmt |
| CY Total Revenue | $25,896,967 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $9,348 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $18,396 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,126,590 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $17,497,580 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,128,566 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,140,282 | PYOtherExpensesAmt |
| CY Other Expenses | $9,608,129 | CYOtherExpensesAmt |
| PY Total Expenses | $6,276,220 | PYTotalExpensesAmt |
| CY Total Expenses | $27,124,105 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$350,295 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,227,138 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $43,431,878 | TotalAssetsBOYAmt |
| Total Assets EOY | $42,868,332 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $10,197,186 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,305,036 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $33,234,692 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $33,563,296 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MANHATTAN INSTITUTE IS A COMMUNITY OF SCHOLARS, JOURNALISTS, ACTIVISTS, AND CIVIC LEADERS DEDICATED TO ADVANCING OPPORTUNITY, INDIVIDUAL LIBERTY, AND THE RULE OF LAW IN AMERICA AND ITS GREAT CITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $14,039,797 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $91,410 | RevenueAmt |
| Desc | RESEARCH, OTHER, AND PUBLICATIONS - THIS PROGRAM'S OBJECTIVE IS TO SUPPORT AND PUBLISH THE WORK OF MI SCHOLARS WHO ARE NOT PART OF ANOTHER POLICY CENTER. IT ALSO COORDINATES THE WORK OF STAFF AND SCHOLARS IN THE OTHER SUBSTANTIVE POLICY CENTERS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,686,224 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | CITY JOURNAL - QUARTERLY MAGAZINE DEVOTED TO IDENTIFYING PRACTICAL SOLUTIONS TO SOCIAL AND ECONOMIC PROBLEMS IN THE INNER CITIES; APPROXIMATELY 7,500 DISTRIBUTED COPIES PER QUARTER. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,002,861 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | CONFERENCES AND SEMINARS - THE SEMINARS & CONFERENCES PROGRAM HOSTS PUBLIC, EDUCATIONAL FORUMS AND LECTURES ON TOPICS RELATED TO THE INSTITUTE'S POLICY RESEARCH AREAS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $815,812 | ExpenseAmt |
| Grant | $18,396 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | THE ADAM SMITH SOCIETY - WE HOST EVENTS WITH THOUGHT LEADERS FROM INDUSTRY, ACADEMIA, AND THE POLICY WORLD FOR TALKS AND DEBATES THAT UNPACK KEY POLICY CHALLENGES FACING THE BUSINESS COMMUNITY AND OUR COUNTRY AT LARGE. OUR EVENTS EXAMINE QUESTIONS LIKE: - HOW DO WE TRAIN THE AMERICAN WORKFORCE FOR JOBS OF THE FUTURE? - DOES THE FREE MARKET PROMOTE INEQUALITY OR OPPORTUNITY, OR BOTH? - OUGHT FIRMS PRIORITIZE SOCIAL AND ENVIRONMENTAL GOALS? - HOW DOES CAPITALISM AFFECT THE LEAST PRIVILEGED? - IS BIG TECH A PROBLEM FOR OUR DEMOCRACY, AND IF SO, SHOULD IT BE REGULATED? | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $815,812 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $18,396 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $0 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $21,544,694 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 158 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 136 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 26 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 25 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | DC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | LA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ME | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NV | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NM | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ND | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | RI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | UT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WI | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REIHAN SALAM | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2125997000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 52 VANDERBILT AVENUE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10017 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (38 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| REIHAN SALAM | |||||||
| PRESIDENT | 40.00 | Yes (X) | Yes (X) | $737,187 | $0 | $41,794 | |
| PAUL SINGER | |||||||
| CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ANN J CHARTERS | |||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| WILLIAM P BARR | |||||||
| TRUSTEE | 0.60 | Yes (X) | $0 | $0 | $0 | ||
| BETSY DEVOS | |||||||
| TRUSTEE | 0.60 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JACQUELINE EMMET | |||||||
| TRUSTEE | 0.60 | Yes (X) | $0 | $0 | $0 | ||
| JAY LEFKOWITZ | |||||||
| TRUSTEE | 0.60 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ROBERT ROSENKRANZ | |||||||
| TRUSTEE | 0.60 | Yes (X) | $0 | $0 | $0 | ||
| NATHAN E SAINT-AMAND | |||||||
| TRUSTEE | 0.60 | Yes (X) | $0 | $0 | $0 | ||
| KENNETH B GILMAN | |||||||
| TRUSTEE | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ROGER KIMBALL | |||||||
| TRUSTEE | 0.60 | Yes (X) | $0 | $0 | $0 | ||
| FRANCIS BLAKE | |||||||
| TRUSTEE | 0.60 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL J FEDAK | |||||||
| TRUSTEE | 0.60 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL A KAUFMAN | |||||||
| TRUSTEE | 0.60 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JAY H NEWMAN | |||||||
| TRUSTEE | 0.60 | Yes (X) | $0 | $0 | $0 | ||
| NICK OHNELL | |||||||
| TRUSTEE | 0.60 | Yes (X) | $0 | $0 | $0 | ||
| THOMAS W SMITH | |||||||
| TRUSTEE | 0.60 | Yes (X) | $0 | $0 | $0 | ||
| KATHY CROW | |||||||
| TRUSTEE | 0.60 | Yes (X) | $0 | $0 | $0 | ||
| HARVEY GOLUB | |||||||
| TRUSTEE | 0.60 | Yes (X) | $0 | $0 | $0 | ||
| JOSEPH KRISTOL | |||||||
| TRUSTEE | 0.60 | Yes (X) | $0 | $0 | $0 | ||
| JOHN PAULSON | |||||||
| TRUSTEE | 0.60 | Yes (X) | $0 | $0 | $0 | ||
| KATHRYN S WYLDE | |||||||
| TRUSTEE | 0.60 | Yes (X) | $0 | $0 | $0 | ||
| RAVENEL CURRY | |||||||
| TRUSTEE | 0.60 | Yes (X) | $0 | $0 | $0 | ||
| SUSAN LEBOVITZ-EDELMAN | |||||||
| TRUSTEE | 0.60 | Yes (X) | $0 | $0 | $0 | ||
| RUSSELL PENNOYER | |||||||
| TRUSTEE | 0.60 | Yes (X) | $0 | $0 | $0 | ||
| ANTHONY P COLES | |||||||
| TRUSTEE | 0.60 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BRIAN CHARLES ANDERSON | |||||||
| EDITOR, CITY JOURNAL | 40.00 | Yes (X) | $310,799 | $0 | $41,614 | ||
| BRANDON FULLER | |||||||
| EXECUTIVE VICE PRESIDENT | 40.00 | Yes (X) | $342,143 | $0 | $14,471 | ||
| ILANA GROSSMAN | |||||||
| VP, MARKETING | 40.00 | Yes (X) | $210,641 | $0 | $14,161 | ||
| BENJAMIN MCDOWELL BIRNEY | |||||||
| VP, ADMIN / GENERAL COUNSEL | 40.00 | Yes (X) | $261,697 | $0 | $29,761 | ||
| ANDREW LAW | |||||||
| VP, DEVELOPMENT | 40.00 | Yes (X) | $247,095 | $0 | $38,212 | ||
| MICHELE LEE JACOB | |||||||
| VP, STRATEGY & COMMUNICATIONS | 40.00 | Yes (X) | $208,230 | $0 | $19,082 | ||
| JESSE ARM | |||||||
| EX DIR, EXT AFFAIRS / CHIEF OF STAFF | 40.00 | Yes (X) | $254,578 | $0 | $16,645 | ||
| JASON RILEY | |||||||
| SENIOR FELLOW | 40.00 | $370,400 | $0 | $11,038 | Yes (X) | ||
| HEATHER MAC DONALD | |||||||
| THOMAS W SMITH FELLOW | 40.00 | $279,723 | $0 | $19,210 | Yes (X) | ||
| CHRISTOPHER RUFO | |||||||
| SENIOR FELLOW | 40.00 | $313,051 | $0 | $24,165 | Yes (X) | ||
| LEOR SAPIR | |||||||
| SENIOR FELLOW | 40.00 | $205,213 | $0 | $36,290 | Yes (X) | ||
| JUDGE GLOCK | |||||||
| DIR OR RESEARCH / SENIOR FELLOW | 40.00 | $210,477 | $0 | $37,479 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $3,951,234 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $343,922 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 52 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/ForeignAddress/AddressLine1Txt | CityContractorAddress/ForeignAddress/CityNm | CountryContractorAddress/ForeignAddress/CountryCd | Foreign PostalContractorAddress/ForeignAddress/ForeignPostalCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd |
|---|---|---|---|---|---|---|---|---|---|
| UNCOMMON SENSE GROUP | |||||||||
| 505 ALBERT HOUSE 256-260 OLD STREET | LONDON | UK | EC1V9DD | MARKETING | $437,628 | ||||
| AUGUST STRATEGY GROUP | |||||||||
| LOBBYING | $345,000 | 1307 NEW YORK AVE NW STE 903 | WASHINGTON | DC | 20005 | ||||
| CHRISTOPHER RUFO LLC | |||||||||
| MARKETING & CONSULTING | $300,000 | 5114 POINT FOSDICK DR STE F3001 | GIG HARBOR | WA | 98335 | ||||
| CBIZ | |||||||||
| ACCOUNTING SERVICES | $291,817 | 68 SOUTH SERVICE RD 11TH FLR | MELVILLE | NY | 11747 | ||||
| MERIDIAN PRINTINGCOM | |||||||||
| PUBLICATION PRINTING | $251,641 | 1538 SOUTH COUNTY TRAIL | EAST GREENWICH | RI | 02818 | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 16 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $24,980,880 | AllOtherContributionsAmt |
| Noncash Contributions | $610,325 | NoncashContributionsAmt |
| Total Contributions | $24,980,880 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BOOK SALES | Desc |
| Business | 513130 | BusinessCd |
| Total Revenue Column | $91,410 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $91,410 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $91,410 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $705,814 | TotalRevenueColumnAmt |
| Exclusion | $705,814 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,877 | TotalRevenueColumnAmt |
| Exclusion | $5,877 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $876,245 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $874,858 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,387 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,387 | TotalRevenueColumnAmt |
| Exclusion | $1,387 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER MISCELLANEOUS INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $111,599 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $111,599 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $111,599 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,896,967 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $203,009 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $713,078 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,396 | TotalAmt |
| Program Services | $18,396 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,788,110 | TotalAmt |
| Program Services | $2,152,803 | ProgramServicesAmt |
| Management And General | $237,680 | ManagementAndGeneralAmt |
| Fundraising | $397,627 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,288,416 | TotalAmt |
| Program Services | $10,159,606 | ProgramServicesAmt |
| Management And General | $1,480,059 | ManagementAndGeneralAmt |
| Fundraising | $648,751 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $365,800 | TotalAmt |
| Program Services | $303,212 | ProgramServicesAmt |
| Management And General | $48,077 | ManagementAndGeneralAmt |
| Fundraising | $14,511 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,053,004 | TotalAmt |
| Program Services | $877,120 | ProgramServicesAmt |
| Management And General | $123,381 | ManagementAndGeneralAmt |
| Fundraising | $52,503 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,002,250 | TotalAmt |
| Program Services | $814,847 | ProgramServicesAmt |
| Management And General | $113,961 | ManagementAndGeneralAmt |
| Fundraising | $73,442 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $259,190 | TotalAmt |
| Program Services | $146,501 | ProgramServicesAmt |
| Management And General | $68,527 | ManagementAndGeneralAmt |
| Fundraising | $44,162 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $352,296 | TotalAmt |
| Program Services | $180,773 | ProgramServicesAmt |
| Management And General | $104,304 | ManagementAndGeneralAmt |
| Fundraising | $67,219 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,411 | TotalAmt |
| Management And General | $60,411 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,499,480 | TotalAmt |
| Program Services | $1,225,860 | ProgramServicesAmt |
| Management And General | $166,389 | ManagementAndGeneralAmt |
| Fundraising | $107,231 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $819,169 | TotalAmt |
| Program Services | $675,630 | ProgramServicesAmt |
| Management And General | $87,287 | ManagementAndGeneralAmt |
| Fundraising | $56,252 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $560,061 | TotalAmt |
| Program Services | $422,836 | ProgramServicesAmt |
| Management And General | $83,446 | ManagementAndGeneralAmt |
| Fundraising | $53,779 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $852,886 | TotalAmt |
| Program Services | $680,279 | ProgramServicesAmt |
| Management And General | $104,964 | ManagementAndGeneralAmt |
| Fundraising | $67,643 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,847 | TotalAmt |
| Program Services | $2,635 | ProgramServicesAmt |
| Management And General | $1,345 | ManagementAndGeneralAmt |
| Fundraising | $867 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $907,662 | TotalAmt |
| Program Services | $466,005 | ProgramServicesAmt |
| Management And General | $268,574 | ManagementAndGeneralAmt |
| Fundraising | $173,083 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,143,805 | TotalAmt |
| Program Services | $591,388 | ProgramServicesAmt |
| Management And General | $305,215 | ManagementAndGeneralAmt |
| Fundraising | $247,202 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,406,030 | TotalAmt |
| Program Services | $1,332,770 | ProgramServicesAmt |
| Management And General | $44,551 | ManagementAndGeneralAmt |
| Fundraising | $28,709 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,544 | TotalAmt |
| Program Services | $45,947 | ProgramServicesAmt |
| Management And General | $26,512 | ManagementAndGeneralAmt |
| Fundraising | $17,085 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,108 | TotalAmt |
| Program Services | $84,610 | ProgramServicesAmt |
| Management And General | $47,127 | ManagementAndGeneralAmt |
| Fundraising | $30,371 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PRINTING & PUBLICATIONS | $1,141,347 | $1,059,995 | $46,119 | $35,233 |
| RESEARCH | $336,543 | $303,481 | $20,166 | $12,896 |
| BAD DEBTS | $12,750 | $12,750 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,124,105 | TotalAmt |
| Program Services | $21,544,694 | ProgramServicesAmt |
| Management And General | $3,450,845 | ManagementAndGeneralAmt |
| Fundraising | $2,128,566 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,575,210 | BOYAmt |
| EOY | $2,944,790 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,652,216 | BOYAmt |
| EOY | $10,857,757 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,587,925 | BOYAmt |
| EOY | $1,779,178 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,750 | BOYAmt |
| EOY | $24,458 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $755,473 | BOYAmt |
| EOY | $1,335,915 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,966,457 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,681,635 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $374,366 | BOYAmt |
| EOY | $284,822 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,913,559 | BOYAmt |
| EOY | $17,567,644 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,570,379 | BOYAmt |
| EOY | $8,073,768 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,431,878 | BOYAmt |
| EOY | $42,868,332 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $802,946 | BOYAmt |
| EOY | $429,208 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $199,098 | BOYAmt |
| EOY | $114,603 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,195,142 | BOYAmt |
| EOY | $8,761,225 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,197,186 | BOYAmt |
| EOY | $9,305,036 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,277,248 | BOYAmt |
| EOY | $28,797,927 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,957,444 | BOYAmt |
| EOY | $4,765,369 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,234,692 | BOYAmt |
| EOY | $33,563,296 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,431,878 | BOYAmt |
| EOY | $42,868,332 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,227,138 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,555,742 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,496,436 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $26,205,112 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $23,969,727 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,714,009 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,980,880 | CurrentTaxYearAmt |
| Total | $101,366,164 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,496,436 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $26,205,112 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $23,969,727 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,714,009 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,980,880 | CurrentTaxYearAmt |
| Total | $101,366,164 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $16,493,878 | SubstantialContributorsTotAmt |
| Public Support Total170 | $84,872,286 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $805 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $211,923 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $769,880 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $164,554 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $711,691 | CurrentTaxYearAmt |
| Total | $1,858,853 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $4,472 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $23,800 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,517 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $111,599 | CurrentTaxYearAmt |
| Total | $159,388 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $103,384,405 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,422,587 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.82090 | PublicSupportCY170Pct |
| Public Support PY170 | 0.81450 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | OTHER MISCELLANEOUS INCOME - 2022 AMOUNT: $ 4,472. 2023 AMOUNT: $ 23,800. 2024 AMOUNT: $ 19,517. 2025 AMOUNT: $ 111,599. |
| SCHEDULE A, PART II, COLUMN (D) 2024: | THIS COLUMN REFLECTS ACTIVITY FROM 10/1/2024 - 12/31/2024. EFFECTIVE OCTOBER 1, 2024, THE INSTITUTE CHANGES ITS FISCAL YEAR FROM SEPTEMBER 30 TO DECEMBER 31. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $330,000 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $330,000 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $24,665,539 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $24,995,539 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,000,000 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $250,000 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $1,000,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $1,000,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $448,914 | CurrentYearMinus1Amt |
| Current Year | $1,000,000 | CurrentYearAmt |
| Total | $3,448,914 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $5,173,371 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $0 | CurrentYearMinus3Amt |
| Current Year Minus2 | $112,500 | CurrentYearMinus2Amt |
| Current Year Minus1 | $57,500 | CurrentYearMinus1Amt |
| Current Year | $330,000 | CurrentYearAmt |
| Total | $500,000 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $250,000 | CurrentYearMinus3Amt |
| Current Year Minus2 | $250,000 | CurrentYearMinus2Amt |
| Current Year Minus1 | $112,229 | CurrentYearMinus1Amt |
| Current Year | $250,000 | CurrentYearAmt |
| Total | $862,229 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,293,344 | GrassrootsCeilingAmt |
Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $0 | CurrentYearMinus3Amt |
| Current Year Minus2 | $0 | CurrentYearMinus2Amt |
| Current Year Minus1 | $0 | CurrentYearMinus1Amt |
| Current Year | $0 | CurrentYearAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $516,771 | OtherCostOrOtherBasisAmt |
| Depreciation | $295,311 | DepreciationAmt |
| Book Value | $221,460 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,335,873 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,286,260 | DepreciationAmt |
| Book Value | $49,613 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $113,813 | OtherCostOrOtherBasisAmt |
| Depreciation | $100,064 | DepreciationAmt |
| Book Value | $13,749 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $284,822 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENT IN LIMITED PARTNERSHIPS | $3,518,070 | F |
| INVESTMENT IN HEDGE FUNDS | $14,049,574 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $17,567,644 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| SECURITY DEPOSITS | $257,747 |
| RIGHT-OF-USE OPERATING LEASE ASSET | $7,792,192 |
| RIGHT-OF-USE FINANCE LEASE ASSET | $23,829 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $8,073,768 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| RIGHT-OF-USE OPERATING LEASE LIABILITY | $8,737,370 |
| RIGHT-OF-USE FINANCE LEASE LIABILITY | $23,855 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $8,761,225 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $27,676,898 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,555,742 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $284,600 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $1,840,342 | RevenueNotReportedAmt |
| Revenue Subtotal | $25,836,556 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $60,411 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $60,411 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $25,896,967 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $27,348,294 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $284,600 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $284,600 | ExpensesNotReportedAmt |
| Expenses Subtotal | $27,063,694 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $60,411 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $60,411 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $27,124,105 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE INSTITUTE FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARD CODIFICATION TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE INSTITUTE PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE THREE MONTHS ENDED DECEMBER 31, 2025, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. THE INSTITUTE FILES AN ANNUAL FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, WITH THE INTERNAL REVENUE SERVICE (IRS). AS OF DECEMBER 31, 2025, THE INSTITUTE'S FORM 990S FOR THE YEARS 2023 THROUGH 2025 REMAIN ELIGIBLE FOR EXAMINATION BY THE IRS. IT IS THE INSTITUTE'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS INCOME TAX EXPENSE. AS OF DECEMBER 31, 2025, THE INSTITUTE HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | FELLOWSHIP GRANT | GrantTypeTxt |
| Recipient | 1 | RecipientCnt |
| Cash Grant | $18,396 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | FELLOWSHIPS ARE GIVEN BY THE INSTITUTE AND PAYMENTS ARE MADE ON A MONTHLY BASIS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Written Policy Ref T And E Expnss | 0 | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | 0 | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (13 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| REIHAN SALAM | ||||||||||||||
| PRESIDENT | $587,187 | $0 | $150,000 | $0 | $0 | $0 | $14,036 | $0 | $27,758 | $0 | $778,981 | $0 | $0 | $0 |
| JASON RILEY | ||||||||||||||
| SENIOR FELLOW | $370,400 | $0 | $0 | $0 | $0 | $0 | $8,387 | $0 | $2,651 | $0 | $381,438 | $0 | $0 | $0 |
| BRANDON FULLER | ||||||||||||||
| EXECUTIVE VICE PRESIDENT | $312,143 | $0 | $30,000 | $0 | $0 | $0 | $13,837 | $0 | $634 | $0 | $356,614 | $0 | $0 | $0 |
| BRIAN CHARLES ANDERSON | ||||||||||||||
| EDITOR, CITY JOURNAL | $300,799 | $0 | $10,000 | $0 | $0 | $0 | $12,740 | $0 | $28,874 | $0 | $352,413 | $0 | $0 | $0 |
| CHRISTOPHER RUFO | ||||||||||||||
| SENIOR FELLOW | $313,051 | $0 | $0 | $0 | $0 | $0 | $2,050 | $0 | $22,115 | $0 | $337,216 | $0 | $0 | $0 |
| HEATHER MAC DONALD | ||||||||||||||
| THOMAS W SMITH FELLOW | $254,723 | $0 | $25,000 | $0 | $0 | $0 | $9,879 | $0 | $9,331 | $0 | $298,933 | $0 | $0 | $0 |
| BENJAMIN MCDOWELL BIRNEY | ||||||||||||||
| VP, ADMIN / GENERAL COUNSEL | $241,697 | $0 | $20,000 | $0 | $0 | $0 | $10,804 | $0 | $18,957 | $0 | $291,458 | $0 | $0 | $0 |
| ANDREW LAW | ||||||||||||||
| VP, DEVELOPMENT | $227,095 | $0 | $20,000 | $0 | $0 | $0 | $10,107 | $0 | $28,105 | $0 | $285,307 | $0 | $0 | $0 |
| JESSE ARM | ||||||||||||||
| EX DIR, EXT AFFAIRS / CHIEF OF STAFF | $234,578 | $0 | $20,000 | $0 | $0 | $0 | $9,507 | $0 | $7,138 | $0 | $271,223 | $0 | $0 | $0 |
| JUDGE GLOCK | ||||||||||||||
| DIR OR RESEARCH / SENIOR FELLOW | $200,477 | $0 | $10,000 | $0 | $0 | $0 | $8,841 | $0 | $28,638 | $0 | $247,956 | $0 | $0 | $0 |
| LEOR SAPIR | ||||||||||||||
| SENIOR FELLOW | $205,213 | $0 | $0 | $0 | $0 | $0 | $8,827 | $0 | $27,463 | $0 | $241,503 | $0 | $0 | $0 |
| MICHELE LEE JACOB | ||||||||||||||
| VP, STRATEGY & COMMUNICATIONS | $203,230 | $0 | $5,000 | $0 | $0 | $0 | $8,454 | $0 | $10,628 | $0 | $227,312 | $0 | $0 | $0 |
| ILANA GROSSMAN | ||||||||||||||
| VP, MARKETING | $205,641 | $0 | $5,000 | $0 | $0 | $0 | $8,421 | $0 | $5,740 | $0 | $224,802 | $0 | $0 | $0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 8307 | ContributionCnt |
| Noncash Contributions Rpt F990 | $610,325 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | REPRESENTS THE NUMBER OF SHARES OF SECURITIES CONTRIBUTED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS REVIEWED BY THE AUDIT COMMITTEE AND A COPY OF THE FORM 990 WAS DISTRIBUTED TO ALL BOARD MEMBERS PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | TRUSTEES REVIEW THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. SENIOR FELLOWS REVIEW THE CONFLICT OF INTEREST POLICY ON A BI-ANNUAL BASIS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION OF THE PRESIDENT IS DETERMINED BY THE CHAIRMAN AND THE VICE CHAIRMAN OF THE BOARD. THE PRESIDENT DETERMINES THE COMPENSATION OF ALL OTHER EMPLOYEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE INSTITUTE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THE INSTITUTE'S AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
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