CATO INSTITUTE: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- CATO INSTITUTE (EIN 23-7432162)
- Tax period
- 2023-04-01 to 2024-03-31
- Filed
- 2024-08-09
- IRS object ID
- 202422229349301752
- Schema version
- 2023v5.1
- 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 D
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-08-09T14:01:01-05:00 | ReturnTs |
| Tax Period End | 2024-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BDO USA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8401 GREENSBORO DRIVE 800 | AddressLine1Txt |
| City | MCLEAN | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22102 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237432162 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CATO INSTITUTE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % MARISSA DELGADO | InCareOfNm |
| Business Name Control | CATO | BusinessNameControlTxt |
| Phone | 2028420200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 MASSACHUSETTS AVE NW | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20001 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARISSA DELGADO | PersonNm |
| Person Title | VP, Finance & CFO | PersonTitleTxt |
| Phone | 2028420200 | PhoneNum |
| Signature | 2024-08-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Marc Berger | PreparerPersonNm |
| PTIN | P01871563 | PTIN |
| Phone | 7038930600 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARISSA DELGADO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 MASSACHUSETTS AVE NW | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $74,489,867 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CATO.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1974 | FormationYr |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Activity Or Mission | TO PROMOTE THE PRINCIPLES OF INDIVIDUAL LIBERTY, LIMITED GOVERNMENT, FREE MARKETS, AND PEACE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 304 | TotalEmployeeCnt |
| Total Volunteers | 14 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $55,743,874 | PYContributionsGrantsAmt |
| CY Contributions Grants | $67,085,826 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $45,784 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $233,514 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,490,354 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,191,898 | CYInvestmentIncomeAmt |
| PY Other Revenue | $386,547 | PYOtherRevenueAmt |
| CY Other Revenue | $416,569 | CYOtherRevenueAmt |
| PY Total Revenue | $57,666,559 | PYTotalRevenueAmt |
| CY Total Revenue | $71,927,807 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $133,754 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $200,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $20,820,455 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $25,146,417 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $494,000 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $504,000 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $5,720,587 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $16,269,806 | PYOtherExpensesAmt |
| CY Other Expenses | $15,983,703 | CYOtherExpensesAmt |
| PY Total Expenses | $37,718,015 | PYTotalExpensesAmt |
| CY Total Expenses | $41,834,120 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $19,948,544 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $30,093,687 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $135,047,209 | TotalAssetsBOYAmt |
| Total Assets EOY | $172,218,520 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,306,004 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,142,731 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $132,741,205 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $170,075,789 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF THE CATO INSTITUTE IS TO KEEP THE PRINCIPLES, IDEAS, AND MORAL CASE FOR LIBERTY ALIVE FOR FUTURE GENERATIONS, WHILE MOVING PUBLIC POLICY IN THE DIRECTION OF INDIVIDUAL LIBERTY, LIMITED GOVERNMENT, FREE MARKETS, AND PEACE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $22,698,275 | ExpenseAmt |
| Grant | $122,500 | GrantAmt |
| Revenue | $160,868 | RevenueAmt |
| Desc | PUBLIC POLICY & RESEARCH - OUR VISION IS A FREE AND OPEN SOCIETY IN WHICH LIBERTY ALLOWS EVERY INDIVIDUAL TO PURSUE A LIFE OF PROSPERITY AND MEANING IN PEACE. TO THAT END, OUR SCHOLARS AND ANALYSTS CONDUCT AND PUBLISH INDEPENDENT, NONPARTISAN RESEARCH ON A WIDE RANGE OF POLICY ISSUES ACROSS MORE THAN 14 RESEARCH AREAS, INCLUDING LAW AND CIVIL LIBERTIES, TAX AND BUDGET POLICY, REGULATORY STUDIES, HEALTH CARE AND WELFARE, EDUCATION, FINANCE, BANKING AND MONETARY POLICY, FOREIGN POLICY AND NATIONAL SECURITY, TRADE POLICY, AND INTERNATIONAL DEVELOPMENT. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $6,637,408 | ExpenseAmt |
| Grant | $77,500 | GrantAmt |
| Revenue | $233,514 | RevenueAmt |
| Desc | EDUCATIONAL PROGRAM - CATO HOSTS PUBLIC EVENTS AND CONFERENCES IN ORDER TO ENGAGE DIVERSE AUDIENCES ON OUR RESEARCH AND POLICY PRESCRIPTIONS. CATO ALSO PROACTIVELY INVESTS IN THE NEXT GENERATION THROUGH ITS STUDENT PROGRAMS. THESE INCLUDE OUR CATO INTERNSHIP PROGRAM AND JOHN RUSSELL PASLAQUA INTERN SEMINAR SERIES, OUR STUDENT BRIEFING PROGRAM, AND CATO UNIVERSITY, WHICH TEACHES COLLEGE STUDENTS FROM AROUND THE COUNTRY ABOUT AMERICA'S FOUNDING PRINCIPLES OF INDIVIDUAL LIBERTY, LIMITED GOVERNMENT, AND FREE ENTERPRISE. OUR SPHERE PROGRAM SUPPORTS MIDDLE AND HIGH SCHOOL EDUCATORS WITH THE KNOWLEDGE AND TOOLS TO OVERCOME POLARIZATION AND ADVANCE CIVIL DISCOURSE ON CONTENTIOUS ISSUES IN THE CLASSROOM. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,622,682 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | COMMUNICATIONS & EXTERNAL AFFAIRS - CATO SCHOLARS ENGAGE AND EDUCATE BROAD AUDIENCES ON OUR POLICY PRESCRIPTIONS BY DISSEMINATING OUR RESEARCH THROUGH SPEAKING ENGAGEMENTS, SOCIAL MEDIA, BRIEFINGS, OP-EDS AND BLOGS, PODCASTS, TELEVISION AND RADIO APPEARANCES, AND OUR WEBSITES, WHICH RECEIVE OVER 11 MILLION VISITS ANNUALLY. WE HAVE INVESTED SIGNIFICANTLY IN BUILDING A CATO DIGITAL PROGRAM TO SHOWCASE THIS CONTENT IN A DYNAMIC, ENGAGING, AND ACCESSIBLE WAY THROUGH ALL THESE CHANNELS. CATO SCHOLARS AND GOVERNMENT AFFAIRS PERSONNEL MEET WITH AND EDUCATE GOVERNMENT OFFICIALS AND THEIR STAFF ON A VARIETY OF PUBLIC POLICY ISSUES, ADVANCING SOLUTIONS BASED ON THE PRINCIPLES OF INDIVIDUAL LIBERTY, LIMITED GOVERNMENT, FREE MARKETS, AND PEACE. CATO HOSTS A QUARTERLY CONGRESSIONAL FELLOWSHIP PROGRAM GEARED TO SHARE OUR RESEARCH AND FOSTER GREATER ENGAGEMENT ON MAJOR PUBLIC POLICY ISSUES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $31,958,365 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | Yes (true) | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (true) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (true) | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 203 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 304 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (true) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | 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 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARISSA DELGADO | PersonNm |
| Phone | 2028420200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 MASSACHUSETTS AVE NW | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| PETER GOETTLER | |||||||||
| PRESIDENT & CEO | 40.0 | 0.0 | Yes (X) | Yes (X) | $629,856 | $0 | $51,787 | ||
| STEPHEN KURTZ | |||||||||
| VP, CHIEF DIGITAL OFFICER | 40.0 | 0.0 | $304,008 | $0 | $38,931 | Yes (X) | |||
| LESLEY ALBANESE | |||||||||
| SR VP, INITIATIVES | 40.0 | 0.0 | $272,595 | $0 | $27,587 | Yes (X) | |||
| SCOTT LINCICOME | |||||||||
| VP, GENERAL ECONOMICS & TRADE | 40.0 | 0.0 | $236,350 | $0 | $37,927 | Yes (X) | |||
| NORBERT MICHEL | |||||||||
| VP,DIRECTOR,MONETARY&FINANCIAL | 40.0 | 0.0 | $227,711 | $0 | $38,237 | Yes (X) | |||
| CLARK NEILY | |||||||||
| SR VP FOR LEGAL STUDIES | 40.0 | 0.0 | $226,692 | $0 | $39,112 | Yes (X) | |||
| MARISSA DELGADO | |||||||||
| SECRETARY, VP, FINANCE & CFO | 40.0 | 0.0 | Yes (X) | $214,892 | $0 | $37,195 | |||
| HARRISON MOAR | |||||||||
| VP FOR DEVELOPMENT | 40.0 | 0.0 | $215,474 | $0 | $24,366 | Yes (X) | |||
| MICHAEL CANNON | |||||||||
| DIRECTOR OF HEALTH POLICY | 40.0 | 0.0 | $215,820 | $0 | $23,698 | Yes (X) | |||
| JOHN A ALLISON | |||||||||
| DIRECTOR | 2.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| BARON BOND | |||||||||
| DIRECTOR | 2.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| KENNETH R FRENCH | |||||||||
| DIRECTOR | 2.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| ROBERT GELFOND | |||||||||
| DIRECTOR | 2.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| DAVID C HUMPHREYS | |||||||||
| DIRECTOR | 2.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| LAURA HOLMES JOST | |||||||||
| DIRECTOR | 2.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| JAMES M KILTS | |||||||||
| DIRECTOR | 2.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| JAMES M LAPEYRE JR | |||||||||
| CHAIRMAN | 2.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| EILEEN S LEECH | |||||||||
| DIRECTOR | 2.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| KENNETH LEVY | |||||||||
| DIRECTOR | 2.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| JOHN P MACKEY | |||||||||
| DIRECTOR | 2.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| HOWARD S RICH | |||||||||
| DIR., VICE CHAIR | 2.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| ROBERT A TAYLOR | |||||||||
| DIRECTOR | 2.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| FRED YOUNG | |||||||||
| DIRECTOR | 2.5 | 0.0 | Yes (X) | $0 | $0 | $0 | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,543,398 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $318,840 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 67 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| KNS CONTRACTING LLC | |||||
| 4018 BLACKBURN LANE | BURTONSVILLE | MD | 20866 | BUILDING RENOVATION | $1,119,986 |
| COMMUNITY COUSELLING SERVICES | |||||
| 527 MADISON AVENUE 5TH FLOOR | NEW YORK | NY | 10022 | FUNDRAISING | $504,000 |
| A57 DIGITAL CONSULTING LLC | |||||
| 610 WATER STREET SW | WASHINGTON | DC | 20024 | CONSULTING SVCS | $331,050 |
| KRISTI KENDALL CO INC | |||||
| 135 EASTERN PARKWAY | BROOKLYN | NY | 11238 | VIDEO PRODUCTION | $262,000 |
| PROFESSIONAL MAINTENANCE CO | |||||
| 11921 FREEDOM DRIVE | RESTON | VA | 20190 | JANITORIAL SERVICES | $170,091 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $67,085,826 | AllOtherContributionsAmt |
| Noncash Contributions | $2,846,406 | NoncashContributionsAmt |
| Total Contributions | $67,085,826 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONFERENCES | Desc |
| Business | 990099 | BusinessCd |
| Total Revenue Column | $233,514 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $233,514 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $233,514 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,880,465 | TotalRevenueColumnAmt |
| Exclusion | $3,880,465 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22,793 | TotalRevenueColumnAmt |
| Exclusion | $22,793 | ExclusionAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $53,063 | SecuritiesAmt |
| Other | $2,678,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $44,630 | SecuritiesAmt |
| Other | $2,375,000 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,433 | SecuritiesAmt |
| Other | $303,000 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $311,433 | TotalRevenueColumnAmt |
| Exclusion | $311,433 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $303,298 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $142,430 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $160,868 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $160,868 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| OTHER INCOME | 900099 | $184,431 | $184,431 |
| SPLIT INTEREST | 990099 | $48,477 | $48,477 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $232,908 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $71,927,807 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $394,382 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $4,447,599 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175,000 | TotalAmt |
| Program Services | $175,000 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,000 | TotalAmt |
| Program Services | $25,000 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $979,921 | TotalAmt |
| Program Services | $191,498 | ProgramServicesAmt |
| Management And General | $432,169 | ManagementAndGeneralAmt |
| Fundraising | $356,254 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,742,541 | TotalAmt |
| Program Services | $16,684,134 | ProgramServicesAmt |
| Management And General | $1,198,676 | ManagementAndGeneralAmt |
| Fundraising | $1,859,731 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $817,446 | TotalAmt |
| Program Services | $698,372 | ProgramServicesAmt |
| Management And General | $43,262 | ManagementAndGeneralAmt |
| Fundraising | $75,812 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,035,658 | TotalAmt |
| Program Services | $1,683,268 | ProgramServicesAmt |
| Management And General | $136,496 | ManagementAndGeneralAmt |
| Fundraising | $215,894 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,570,851 | TotalAmt |
| Program Services | $1,279,215 | ProgramServicesAmt |
| Management And General | $121,924 | ManagementAndGeneralAmt |
| Fundraising | $169,712 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $222,031 | TotalAmt |
| Program Services | $76,281 | ProgramServicesAmt |
| Management And General | $142,516 | ManagementAndGeneralAmt |
| Fundraising | $3,234 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $154,294 | TotalAmt |
| Management And General | $154,294 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $504,000 | TotalAmt |
| Fundraising | $504,000 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,282,546 | TotalAmt |
| Program Services | $1,751,164 | ProgramServicesAmt |
| Management And General | $512,728 | ManagementAndGeneralAmt |
| Fundraising | $18,654 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $309,024 | TotalAmt |
| Program Services | $288,498 | ProgramServicesAmt |
| Management And General | $8,636 | ManagementAndGeneralAmt |
| Fundraising | $11,890 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,784,790 | TotalAmt |
| Program Services | $1,537,605 | ProgramServicesAmt |
| Management And General | $54,599 | ManagementAndGeneralAmt |
| Fundraising | $1,192,586 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,049,671 | TotalAmt |
| Program Services | $797,447 | ProgramServicesAmt |
| Management And General | $133,672 | ManagementAndGeneralAmt |
| Fundraising | $118,552 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $131,460 | TotalAmt |
| Program Services | $131,460 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,597,006 | TotalAmt |
| Program Services | $1,092,107 | ProgramServicesAmt |
| Management And General | $314,030 | ManagementAndGeneralAmt |
| Fundraising | $190,869 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,802,962 | TotalAmt |
| Program Services | $1,374,782 | ProgramServicesAmt |
| Management And General | $136,281 | ManagementAndGeneralAmt |
| Fundraising | $291,899 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,525,659 | TotalAmt |
| Program Services | $1,895,665 | ProgramServicesAmt |
| Management And General | $312,945 | ManagementAndGeneralAmt |
| Fundraising | $317,049 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,519 | TotalAmt |
| Program Services | $1,165 | ProgramServicesAmt |
| Management And General | $149 | ManagementAndGeneralAmt |
| Fundraising | $205 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,403,370 | TotalAmt |
| Program Services | $1,076,704 | ProgramServicesAmt |
| Management And General | $137,443 | ManagementAndGeneralAmt |
| Fundraising | $189,223 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $148,513 | TotalAmt |
| Program Services | $108,317 | ProgramServicesAmt |
| Management And General | $21,160 | ManagementAndGeneralAmt |
| Fundraising | $19,036 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| HONORARIUM | $481,585 | $481,585 | ||
| DUES AND SUBSCRIPTIONS | $352,988 | $261,150 | $75,409 | $16,429 |
| MISCELLANENOUS | $736,285 | $347,948 | $218,779 | $169,558 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,834,120 | TotalAmt |
| Program Services | $31,958,365 | ProgramServicesAmt |
| Management And General | $4,155,168 | ManagementAndGeneralAmt |
| Fundraising | $5,720,587 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Joint Costs | Yes (X) | JointCostsInd |
Total Joint Costs TotalJointCostsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,149,639 | TotalAmt |
| Program Services | $571,676 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $577,963 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $227,925 | BOYAmt |
| EOY | $334,295 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,068,161 | BOYAmt |
| EOY | $38,051,699 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,903,588 | BOYAmt |
| EOY | $3,678,656 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,902 | BOYAmt |
| EOY | $0 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $484,716 | BOYAmt |
| EOY | $523,515 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $480,593 | BOYAmt |
| EOY | $730,855 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $53,602,460 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $21,747,916 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,240,812 | BOYAmt |
| EOY | $31,854,544 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,094,738 | BOYAmt |
| EOY | $96,629,638 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,536,774 | BOYAmt |
| EOY | $415,318 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $135,047,209 | BOYAmt |
| EOY | $172,218,520 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,129,344 | BOYAmt |
| EOY | $1,870,719 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $110,822 | BOYAmt |
| EOY | $103,684 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,838 | BOYAmt |
| EOY | $168,328 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,306,004 | BOYAmt |
| EOY | $2,142,731 | 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 | $123,630,123 | BOYAmt |
| EOY | $160,217,226 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,111,082 | BOYAmt |
| EOY | $9,858,563 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,741,205 | BOYAmt |
| EOY | $170,075,789 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $135,047,209 | BOYAmt |
| EOY | $172,218,520 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $30,093,687 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $7,240,897 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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 | $30,481,359 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $41,647,052 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $44,266,356 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $55,743,874 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $67,085,826 | CurrentTaxYearAmt |
| Total | $239,224,467 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $30,481,359 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $41,647,052 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $44,266,356 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $55,743,874 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $67,085,826 | CurrentTaxYearAmt |
| Total | $239,224,467 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $41,134,780 | SubstantialContributorsTotAmt |
| Public Support Total170 | $198,089,687 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,202,987 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $912,951 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,082,623 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,502,096 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,903,258 | CurrentTaxYearAmt |
| Total | $8,603,915 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $122,653 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $151,176 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $156,326 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $312,976 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $232,909 | CurrentTaxYearAmt |
| Total | $976,040 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $248,804,422 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $2,647,845 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.79617 | PublicSupportCY170Pct |
| Public Support PY170 | 0.82091 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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 D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,012,751 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $526,911 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $40,000 | OtherExpendituresAmt |
| End Year Balance | $3,499,662 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,241,039 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$188,046 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $40,242 | OtherExpendituresAmt |
| End Year Balance | $3,012,751 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,252,347 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $31,036 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $42,344 | OtherExpendituresAmt |
| End Year Balance | $3,241,039 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,028,158 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $264,512 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $40,298 | OtherExpendituresAmt |
| Administrative Expenses | $25 | AdministrativeExpensesAmt |
| End Year Balance | $3,252,347 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,019,180 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $125,240 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $116,262 | OtherExpendituresAmt |
| End Year Balance | $3,028,158 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,656,037 | OtherCostOrOtherBasisAmt |
| Book Value | $9,656,037 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $37,815,114 | OtherCostOrOtherBasisAmt |
| Depreciation | $17,360,815 | DepreciationAmt |
| Book Value | $20,454,299 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovementsGrp |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,597,625 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,890,655 | DepreciationAmt |
| Book Value | $1,706,970 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,533,684 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,496,446 | DepreciationAmt |
| Book Value | $37,238 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $31,854,544 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| CHARITABLE GIFT ANNUITY | $99,035 |
| CAPITAL LEASE OBLIGATION | $69,293 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $168,328 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $79,761,194 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $7,240,897 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $450,060 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $7,690,957 | RevenueNotReportedAmt |
| Revenue Subtotal | $72,070,237 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$142,430 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$142,430 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $71,927,807 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $42,426,610 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $450,060 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $142,430 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $592,490 | ExpensesNotReportedAmt |
| Expenses Subtotal | $41,834,120 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $41,834,120 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PART V, LINE 4: | To support the operational costs of Cato's Robert A. Levy Center for Constitutional Studies and Cato's Center for Monetary and Financial Alternatives through the annual earnings of the endowment net assets. |
| SCHEDULE D, PART X, LINE 2: | CATO IS EXEMPT FROM FEDERAL INCOME TAXES ON ITS EXEMPT ACTIVITIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND HAS BEEN DESIGNATED BY THE INTERNAL REVENUE SERVICE AS A PUBLICLY SUPPORTED ORGANIZATION UNDER SECTION 509(A)(1) OF THE CODE. ALTHOUGH CATO IS GENERALLY EXEMPT FROM INCOME TAX, CATO IS SUBJECT TO UNRELATED BUSINESS INCOME TAXES UNDER SECTION 512 OF THE CODE, AS WELL AS SUBJECT TO EXCISE TAX ON EXCESS LOBBYING EXPENSES. CATO BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITION TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. CATO RECOGNIZES INTEREST EXPENSE AND PENALTIES RELATED TO INCOME TAXES ON UNCERTAIN TAX POSITIONS IN MANAGEMENT AND GENERAL EXPENSES ON THE STATEMENTS OF ACTIVITIES AND CHANGE IN NET ASSETS AND ACCOUNTS PAYABLE AND ACCRUED EXPENSES IN THE STATEMENTS OF FINANCIAL POSITION. NO INTEREST EXPENSE AND PENALTIES RELATED TO INCOME TAXES ON UNCERTAIN TAX POSITIONS WERE RECOGNIZED FOR THE YEARS ENDED MARCH 31, 2024 AND 2023. CATO FILES INCOME TAX RETURNS IN THE U.S FEDERAL JURISDICTION. IN ACCORDANCE WITH FASB ASC 740 INCOME TAXES, CATO RECOGNIZES TAX LIABILITIES FOR UNCERTAIN TAX POSITIONS WHEN IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL NOT BE SUSTAINED UPON EXAMINATION AND SETTLEMENT WITH VARIOUS TAXING AUTHORITIES. LIABILITIES FOR UNCERTAIN TAX POSITIONS ARE MEASURED BASED UPON THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. WITH A FEW EXCEPTIONS, CATO IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE FISCAL YEAR 2021. MANAGEMENT HAS EVALUATED CATO'S TAX POSITIONS AND HAS CONCLUDED THAT CATO HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. |
| SCHEDULE D, PART XI, LINE 4B - OTHER ADJUSTMENTS: | COST OF SALES -142,430 |
| SCHEDULE D, PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF SALES 142,430 |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (9 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| Central America and the Caribbean | 0 | 1 | Program Services | Public Pol & Research | $5,330 |
| East Asia and the Pacific | 0 | 6 | Program Services | Public Pol & Research | $4,300 |
| Europe (Including Iceland and Greenland) | 0 | 33 | Program Services | Public Pol & Research | $752,685 |
| North America | 0 | 0 | Grantmaking | $25,000 | |
| North America | 0 | 0 | Program Services | EDUCATIONAL PROGRAMS | $7,850 |
| North America | 0 | 1 | Program Services | Public Pol & Research | $700 |
| Russia and the Newly Independent States | 0 | 1 | Program Services | Public Pol & Research | $4,333 |
| South America | 0 | 5 | Program Services | Public Pol & Research | $70,210 |
| South Asia | 0 | 1 | Program Services | Public Pol & Research | $800 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 48 | SubtotalEmployeesCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 48 | TotalEmployeeCnt |
| Subtotal Spent | $871,208 | SubtotalSpentAmt |
| Total Spent | $871,208 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | North America | RegionTxt |
| Purpose Of Grant | PUB. POLICY | PurposeOfGrantTxt |
| Cash Grant | $25,000 | CashGrantAmt |
| Manner Of Cash Disbursement | Wire | MannerOfCashDisbursementTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (2 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|
| PRIZE/AWARD | RUSSIA AND THE NEWLY INDEPENDENT STATES | FMV |
| PRIZE/AWARD | SUB-SAHARAN AFRICA | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE F, PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | PROGRAMS ARE SUPERVISED BY PROJECT MANAGERS WHO PROVIDE OVERSIGHT, APPROVE PAYMENTS, AND PROVIDE AN ACCOUNTING OF FUNDS SPENT. | ExplanationTxt |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Agrmt Prof Fundraising Acty | Yes (true) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | COMMUNITY COUNSELLING SERVICES CO | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 527 MADISON AVENUE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10022 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | FUNDRAISING CONSULTING | ActivityTxt |
| Fundraiser Control Of Funds | false | FundraiserControlOfFundsInd |
| Gross Receipts | $0 | GrossReceiptsAmt |
| Retained By Contractor | $504,000 | RetainedByContractorAmt |
| Net To Organization | $0 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | $0 | TotalGrossReceiptsAmt |
| Total Retained By Contractors | $504,000 | TotalRetainedByContractorsAmt |
| Total Net To Organization | $0 | TotalNetToOrganizationAmt |
| Licensed States | AL | LicensedStatesCd |
| Licensed States | AK | LicensedStatesCd |
| Licensed States | AR | LicensedStatesCd |
| Licensed States | CA | LicensedStatesCd |
| Licensed States | CO | LicensedStatesCd |
| Licensed States | CT | LicensedStatesCd |
| Licensed States | DC | LicensedStatesCd |
| Licensed States | FL | LicensedStatesCd |
| Licensed States | GA | LicensedStatesCd |
| Licensed States | HI | LicensedStatesCd |
| Licensed States | IL | LicensedStatesCd |
| Licensed States | KS | LicensedStatesCd |
| Licensed States | KY | LicensedStatesCd |
| Licensed States | ME | LicensedStatesCd |
| Licensed States | MD | LicensedStatesCd |
| Licensed States | MA | LicensedStatesCd |
| Licensed States | MI | LicensedStatesCd |
| Licensed States | MN | LicensedStatesCd |
| Licensed States | MS | LicensedStatesCd |
| Licensed States | MO | LicensedStatesCd |
| Licensed States | NV | LicensedStatesCd |
| Licensed States | NH | LicensedStatesCd |
| Licensed States | NJ | LicensedStatesCd |
| Licensed States | NM | LicensedStatesCd |
| Licensed States | NY | LicensedStatesCd |
| Licensed States | NC | LicensedStatesCd |
| Licensed States | ND | LicensedStatesCd |
| Licensed States | OH | LicensedStatesCd |
| Licensed States | OK | LicensedStatesCd |
| Licensed States | OR | LicensedStatesCd |
| Licensed States | PA | LicensedStatesCd |
| Licensed States | RI | LicensedStatesCd |
| Licensed States | SC | LicensedStatesCd |
| Licensed States | TN | LicensedStatesCd |
| Licensed States | UT | LicensedStatesCd |
| Licensed States | VA | LicensedStatesCd |
| Licensed States | WA | LicensedStatesCd |
| Licensed States | WV | LicensedStatesCd |
| Licensed States | WI | LicensedStatesCd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| York College of Pennsylvania | |||||||
| 441 Country Club Road | York | PA | 17403 | 231352698 | 501(c)(3) | $62,500 | General Support |
| Brookings Institution | |||||||
| 1775 Ma Ave NW | Washington | DC | 20036 | 530196577 | 501(c)(3) | $37,500 | Collaboration |
| America's Future Foundation | |||||||
| 1633 Ct Ave NW Ste 300 | Washington | DC | 20009 | 521928321 | 501(c)(3) | $30,000 | General Support |
| Moral Courage Project | |||||||
| 550 Vanderbilt Ave | Brooklyn | NY | 11238 | 202035406 | 501(c)(3) | $30,000 | General Support |
| Students for Liberty | |||||||
| 1750 Tysons Blvd Ste 1500 | McLean | VA | 22102 | 943435899 | 501(c)(3) | $10,000 | Event Support |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 5 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | PROGRAMS ARE SUPERVISED BY PROJECT MANAGERS WHO PROVIDE OVERSIGHT, APPROVE PAYMENTS, AND PROVIDE AN ACCOUNTING OF FUNDS SPENT. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PETER GOETTLER | ||||||||||||||
| PRESIDENT & CEO | $629,856 | $0 | $0 | $0 | $0 | $0 | $36,300 | $0 | $15,487 | $0 | $681,643 | $0 | $0 | $0 |
| MARISSA DELGADO | ||||||||||||||
| SECRETARY, VP, FINANCE & CFO | $204,892 | $0 | $10,000 | $0 | $0 | $0 | $15,912 | $0 | $21,283 | $0 | $252,087 | $0 | $0 | $0 |
| STEPHEN KURTZ | ||||||||||||||
| VP, CHIEF DIGITAL OFFICER | $302,008 | $0 | $2,000 | $0 | $0 | $0 | $18,405 | $0 | $20,526 | $0 | $342,939 | $0 | $0 | $0 |
| LESLEY ALBANESE | ||||||||||||||
| SR VP, INITIATIVES | $260,595 | $0 | $12,000 | $0 | $0 | $0 | $19,328 | $0 | $8,259 | $0 | $300,182 | $0 | $0 | $0 |
| NORBERT MICHEL | ||||||||||||||
| VP,DIRECTOR,MONETARY&FINANCIAL | $227,711 | $0 | $0 | $0 | $0 | $0 | $16,722 | $0 | $21,515 | $0 | $265,948 | $0 | $0 | $0 |
| SCOTT LINCICOME | ||||||||||||||
| VP, GENERAL ECONOMICS & TRADE | $225,350 | $0 | $11,000 | $0 | $0 | $0 | $16,625 | $0 | $21,302 | $0 | $274,277 | $0 | $0 | $0 |
| CLARK NEILY | ||||||||||||||
| SR VP FOR LEGAL STUDIES | $226,692 | $0 | $0 | $0 | $0 | $0 | $17,597 | $0 | $21,515 | $0 | $265,804 | $0 | $0 | $0 |
| MICHAEL CANNON | ||||||||||||||
| DIRECTOR OF HEALTH POLICY | $215,820 | $0 | $0 | $0 | $0 | $0 | $15,163 | $0 | $8,535 | $0 | $239,518 | $0 | $0 | $0 |
| HARRISON MOAR | ||||||||||||||
| VP FOR DEVELOPMENT | $202,474 | $0 | $13,000 | $0 | $0 | $0 | $15,503 | $0 | $8,863 | $0 | $239,840 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE J, PART I, LINE 1: | FormAndLineReferenceDesc |
| Explanation | Cato Institute has established a travel policy that sometimes permits first class travel and companion travel for select employees and executives. First class travel may be allowed depending upon factors such as distance, frequency and length of travel, time of day (e.g. overnight flights), and other considerations relevant to ensuring that these individuals can travel in a manner that allows them to perform their duties effectively and efficiently. The Institute allows companion travel for spouses of certain officers of the Institute when the presence of a companion is necessary for the business purpose of the trip. All such travel is documented to ensure compliance with Cato's policies and procedures. | ExplanationTxt |
Schedule M IRS990ScheduleM
| Field | Value | IRS element (for citing) |
|---|---|---|
| Works Of Art | WorksOfArtGrp | |
| Art Historical Treasures | ArtHistoricalTreasuresGrp | |
| Art Fractional Interest | ArtFractionalInterestGrp | |
| Books And Publications | BooksAndPublicationsGrp | |
| Clothing And Household Goods | ClothingAndHouseholdGoodsGrp | |
| Cars And Other Vehicles | CarsAndOtherVehiclesGrp | |
| Boats And Planes | BoatsAndPlanesGrp | |
| Intellectual Property | IntellectualPropertyGrp |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 63 | ContributionCnt |
| Noncash Contributions Rpt F990 | $2,785,247 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities Closely Held Stock | SecuritiesCloselyHeldStockGrp | |
| Secur Prtnrshp Trust Intrsts | SecurPrtnrshpTrustIntrstsGrp | |
| Securities Miscellaneous | SecuritiesMiscellaneousGrp | |
| Qualified Contrib Hist Struct | QualifiedContribHistStructGrp | |
| Qualified Contrib Other | QualifiedContribOtherGrp | |
| Real Estate Residential | RealEstateResidentialGrp | |
| Real Estate Commercial | RealEstateCommercialGrp | |
| Real Estate Other | RealEstateOtherGrp | |
| Collectibles | CollectiblesGrp | |
| Food Inventory | FoodInventoryGrp | |
| Drugs And Medical Supplies | DrugsAndMedicalSuppliesGrp | |
| Taxidermy | TaxidermyGrp | |
| Historical Artifacts | HistoricalArtifactsGrp | |
| Scientific Specimens | ScientificSpecimensGrp | |
| Archaeological Artifacts | ArchaeologicalArtifactsGrp |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Cryptocurrency | Desc |
| Contribution | 12 | ContributionCnt |
| Noncash Contributions Rpt F990 | $61,160 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 1 | Form8283ReceivedCnt |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (true) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE M, PART I, COLUMN(B): | COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS. |
| SCHEDULE M, PART I, LINE 32B: | THE ORGANIZATION COMMISSIONED A REAL ESTATE FIRM TO ASSIST IN SALE OF DONATED REAL PROPERTY. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4: | Bylaws were amended in October 2023. Board Committee Charters were also amended in October 2023. |
| FORM 990, PART VI, SECTION B, LINE 11B: | PROCESS USED TO REVIEW FORM 990: A DRAFT 990 IS PROVIDED TO EACH DIRECTOR FOR REVIEW AND COMMENT PRIOR TO FINALIZATION. |
| FORM 990, PART VI, SECTION B, LINE 12C: | MONITORING AND ENFORCEMENT OF COMPLIANCE WITH CONFLICT OF INTEREST POLICY: CATO ANNUALLY REVIEWS CONFLICT OF INTEREST DISCLOSURES. IF A POTENTIAL CONFLICT OF INTEREST ARISES, THE CONFLICTS PANEL WILL PERFORM AN INVESTIGATION. THE CONFLICTS PANEL DETERMINES IF IN FACT A FAILURE TO DISCLOSE A CONFLICT HAS OCCURRED AND THE PANEL WILL TAKE APPROPRIATE AND CORRECTIVE ACTION. |
| FORM 990, PART VI, SECTION B, LINE 15A: | PROCESS FOR DETERMINING COMPENSATION: AN INDEPENDENT CONTRACTOR REVIEWS THE COMPENSATION/BENEFITS OF THE PRESIDENT & CEO. THE BOARD DISCUSSES AND APPROVES EXECUTIVE COMPENSATION/BENEFITS BASED ON RESULTS OF THE INDEPENDENT STUDY. |
| FORM 990, PART VI, SECTION C, LINE 19: | HOW THE ORGANIZATION MAKES ORGANIZING DOCUMENTS AVAILABLE TO THE PUBLIC: CATO'S BYLAWS, ARTICLES OF INCORPORATION, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO ANYONE WHO REQUESTS THEM. FURTHER, CATO HAS ALWAYS COMPLIED, AND WILL CONTINUE TO COMPLY, WITH THE MANDATE THAT FORM 990 BE MADE PUBLICLY AVAILABLE. |
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