CICERO RESEARCH: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- CICERO RESEARCH (EIN 86-1325445)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-13
- IRS object ID
- 202413189349307346
- 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 C
- Schedule D
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-13T13:49:23-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390859910 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY ADVISORY GROUP LP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 S 6TH ST 2300 | AddressLine1Txt |
| City | MINNEAPOLIS | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 861325445 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CICERO RESEARCH | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CICE | BusinessNameControlTxt |
| Phone | 5128152028 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2112 RIO GRANDE STREET | AddressLine1Txt |
| City | AUSTIN | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78705 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WHITNEY MUNRO | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 5128152028 | PhoneNum |
| Signature | 2024-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KAREN GRIES CPA | PreparerPersonNm |
| PTIN | P00078514 | PTIN |
| Phone | 6128764500 | PhoneNum |
| Preparation | 2024-10-31 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CICERO INSTITUTE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | WHITNEY MUNRO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2112 RIO GRANDE STREET | AddressLine1Txt |
| City | AUSTIN | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78705 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,098,747 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | CICEROINSTITUTE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2020 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE O | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 4 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $14,774,489 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,001,875 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $75,000 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $14,000 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $31,699 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $51,173 | CYOtherRevenueAmt |
| PY Total Revenue | $14,849,489 | PYTotalRevenueAmt |
| CY Total Revenue | $6,098,747 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $6,773,008 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $15,780 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,243 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,938,316 | PYOtherExpensesAmt |
| CY Other Expenses | $3,534,587 | CYOtherExpensesAmt |
| PY Total Expenses | $9,711,324 | PYTotalExpensesAmt |
| CY Total Expenses | $3,550,367 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $5,138,165 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,548,380 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $14,205,432 | TotalAssetsBOYAmt |
| Total Assets EOY | $18,521,935 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,960 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $39,970 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $14,202,472 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $18,481,965 | NetAssetsOrFundBalancesEOYAmt |
| Mission | SEE SCHEDULE O | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,201,949 | ExpenseAmt |
| Grant | $15,780 | GrantAmt |
| Revenue | $14,000 | RevenueAmt |
| Desc | PUBLIC POLICY RESEARCH: CICERO RESEARCH UNDERTOOK ACTIVITIES AND MADE GRANTS TO EDUCATE THE PUBLIC ABOUT THE IMPORTANCE OF LIBERTY, ACCOUNTABILITY, AND TRANSPARENCY WITH RESPECT TO SEVERAL POLICY AREAS SUCH AS HOMELESSNESS, PUBLIC SAFETY, EDUCATION, WORKFORCE, REGULATORY REFORM, AND HEALTHCARE. | Desc |
| Total Program Service Expenses | $2,201,949 | 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 | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | 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 | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | 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 | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | 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 | 35 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| 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 | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AL | 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 | CT | 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 | 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 | 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 | ND | 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 | TX | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | UT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5128152028 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2112 RIO GRANDE STREET | AddressLine1Txt |
| City | AUSTIN | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78705 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| JONATHAN WOLFSON | ||||||||
| POLICY DIRECTOR | 37.00 | Yes (X) | $0 | $260,212 | $21,825 | |||
| ADAM MEIER | ||||||||
| SENIOR FELLOW | 37.00 | Yes (X) | $0 | $248,453 | $23,337 | |||
| DEVON KURTZ | ||||||||
| POLICY DIRECTOR | 37.00 | Yes (X) | $0 | $155,392 | $7,448 | |||
| RYAN VASSAR | ||||||||
| SECRETARY & GENERAL COUNSEL | 20.00 | $0 | $124,478 | $10,117 | 3.00 | Yes (X) | ||
| JAKOB DUPUIS | ||||||||
| POLICY ANALYST | 37.00 | Yes (X) | $0 | $108,829 | $7,835 | |||
| MATTHEW NOLAN | ||||||||
| RESEARCH ASSISTANT | 37.00 | Yes (X) | $0 | $102,751 | $7,879 | |||
| JOSEPH LONSDALE | ||||||||
| CHAIRMAN | 1.00 | $0 | $0 | $0 | 1.00 | Yes (X) | Yes (X) | |
| WHITNEY MUNRO | ||||||||
| TREASURER | 1.00 | $0 | $0 | $0 | 1.00 | Yes (X) | ||
| AARON WEBMAN | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | 1.00 | Yes (X) | ||
| BLAKE BRICKMAN | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | 1.00 | Yes (X) | ||
| CLAY SPENCE | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | 1.00 | Yes (X) | ||
| TAYLER LONSDALE | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | 1.00 | Yes (X) | ||
| TYSON HENDRICKSEN | ||||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | 1.00 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,000,115 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $78,441 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| STEPHEN GARRISON | |||||
| 1125 REDBUD TRAIL | AUSTIN | TX | 78746 | MANAGEMENT AND ADMINISTRATIVE CONSULTING | $195,600 |
| POLICY 360 LLC | |||||
| 2528 ETTA MAY LANE | LEANDER | TX | 78641 | POLICY RESEARCH CONSULTING | $119,036 |
| PRESIDENTS LANE CONSULTING | |||||
| 11 THOMAS BURGIN PKWY | QUINCY | MA | 02169 | CONSULTING | $105,507 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $6,001,875 | AllOtherContributionsAmt |
| Total Contributions | $6,001,875 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PUBLIC POLICY RESEARCH | Desc |
| Business | 541700 | BusinessCd |
| Total Revenue Column | $14,000 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,000 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $14,000 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $31,699 | TotalRevenueColumnAmt |
| Exclusion | $31,699 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $51,173 | TotalRevenueColumnAmt |
| Exclusion | $51,173 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $51,173 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,098,747 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,000 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $82,872 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,780 | TotalAmt |
| Program Services | $15,780 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,611 | TotalAmt |
| Management And General | $14,611 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,071 | TotalAmt |
| Management And General | $27,071 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,190,806 | TotalAmt |
| Program Services | $1,441,286 | ProgramServicesAmt |
| Management And General | $749,520 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,675 | TotalAmt |
| Program Services | $55,649 | ProgramServicesAmt |
| Management And General | $78,753 | ManagementAndGeneralAmt |
| Fundraising | $273 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,407 | TotalAmt |
| Program Services | $25,787 | ProgramServicesAmt |
| Management And General | $36,493 | ManagementAndGeneralAmt |
| Fundraising | $127 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,756 | TotalAmt |
| Program Services | $31,716 | ProgramServicesAmt |
| Management And General | $44,884 | ManagementAndGeneralAmt |
| Fundraising | $156 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $299,365 | TotalAmt |
| Program Services | $221,453 | ProgramServicesAmt |
| Management And General | $77,912 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,555 | TotalAmt |
| Management And General | $8,555 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,798 | TotalAmt |
| Program Services | $2,809 | ProgramServicesAmt |
| Management And General | $3,975 | ManagementAndGeneralAmt |
| Fundraising | $14 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PROGRAM EXPENSES | $379,046 | $270,220 | $108,826 | |
| EQUIPMENT | $219,034 | $90,507 | $128,083 | $444 |
| EVENT EXPENSE | $111,500 | $46,073 | $65,201 | $226 |
| MISCELLANEOUS EXPENSE | $2,344 | $2,344 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,619 | TotalAmt |
| Program Services | $669 | ProgramServicesAmt |
| Management And General | $947 | ManagementAndGeneralAmt |
| Fundraising | $3 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,550,367 | TotalAmt |
| Program Services | $2,201,949 | ProgramServicesAmt |
| Management And General | $1,347,175 | ManagementAndGeneralAmt |
| Fundraising | $1,243 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,627,721 | BOYAmt |
| EOY | $6,040,884 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $250,000 | BOYAmt |
| EOY | $100 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,307 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $741,575 | BOYAmt |
| EOY | $856,035 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $34,219 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $18,535 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,238 | BOYAmt |
| EOY | $15,684 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,505,591 | BOYAmt |
| EOY | $11,606,232 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $3,000 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,205,432 | BOYAmt |
| EOY | $18,521,935 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,960 | BOYAmt |
| EOY | $39,970 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,960 | BOYAmt |
| EOY | $39,970 | 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 | $13,228,379 | BOYAmt |
| EOY | $17,866,135 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $974,093 | BOYAmt |
| EOY | $615,830 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,202,472 | BOYAmt |
| EOY | $18,481,965 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,205,432 | BOYAmt |
| EOY | $18,521,935 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,548,380 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,660,277 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $70,836 | DonatedServicesAndUseFcltsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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 Minus2 Years | $13,029,248 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,774,489 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,681,220 | CurrentTaxYearAmt |
| Total | $32,484,957 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $13,029,248 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,774,489 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,681,220 | CurrentTaxYearAmt |
| Total | $32,484,957 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $9,698,494 | SubstantialContributorsTotAmt |
| Public Support Total170 | $22,786,463 | PublicSupportTotal170Amt |
| Total Support | $32,484,957 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $89,000 | GrossReceiptsRltdActivitiesAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
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 Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $34,219 | OtherCostOrOtherBasisAmt |
| Depreciation | $18,535 | DepreciationAmt |
| Book Value | $15,684 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,684 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INTEREST IN LIMITED LIABILITY COMPANY | $7,617,641 | F |
| ANDUIN STOCK | $2,172,000 | F |
| NATIONAL RESILIENCE STOCK | $1,816,591 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $11,606,232 | TotalBookValueSecuritiesAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,829,860 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,660,277 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $70,836 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $1,731,113 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,098,747 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $6,098,747 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,550,367 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,550,367 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,550,367 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | CICERO RESEARCH HAS RECEIVED NOTIFICATION THAT IT QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING PROVISIONS OF STATE LAW AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. HOWEVER, CICERO RESEARCH MAY BE SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME THAT IS DERIVED FROM ACTIVITIES NOT IN FURTHERANCE OF THE PURPOSES FOR WHICH IT WAS GRANTED EXEMPTION. RESEARCH HAD NO SOURCES OF UNRELATED BUSINESS INCOME AND ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL INCOME TAX. CICERO RESEARCH FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON THE TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, CICERO RESEARCH MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. CICERO RESEARCH DOES NOT BELIEVE THAT IT HAS ANY UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2023 AND 2022. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| HEALTH REFORMERS ACADEMY | ||||||||
| 11 THOMAS BURGIN PKWY | QUINCY | MA | 02169 | 882166877 | 501(C)(3) | $5,780 | $0 | COST OF HOTEL ROOMS SECURED BY CICERO RESEARCH FOR USE BY HRA |
| YOUNG VOICES | ||||||||
| 1701 RHODE ISLAND AVE NW | WASHINGTON | DC | 20036 | 812593815 | 501(C)(3) | $10,000 | $0 | SUPPORT YOUNG VOICES WORK |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | CICERO RESEARCH (CICERO) FISCALLY SPONSORS NASCENT NONPROFIT ORGANIZATIONS THAT INTEND TO SEEK OR ARE AWAITING A TAX-EXEMPT DETERMINATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE WHEN THE MISSIONS OF SUCH ORGANIZATIONS ARE ALIGNED WITH CICERO'S MISSION. CICERO MAINTAINS FULL OVERSIGHT AUTHORITY OVER ALL FUNDS RECEIVED UNDER THE SPONSORSHIP AGREEMENT TO ENSURE THAT FUNDS ARE USED FOR THEIR INTENDED CHARITABLE PURPOSE. CICERO REVIEWS A SPONSORED ORGANIZATION'S OPERATING BUDGET, AS WELL AS THE ORGANIZATION'S MONTHLY EXPENDITURE REPORTS TO ENSURE COMPLIANCE. WHEN NECESSARY, CICERO REQUESTS ADDITIONAL INFORMATION ON EXPENDITURES TO DOCUMENT COMPLIANCE. UPON CONCLUSION OF THE SPONSORSHIP, CICERO REVIEWS THE SPONSORED ORGANIZATION'S YEAR-END FINANCIAL INFORMATION, INCLUDING TAX FILINGS, TO FURTHER ENSURE COMPLIANCE. IF COMPLIANCE CONCERNS EXIST, CICERO DOCUMENTS THOSE CONCERNS AND, IF NECESSARY, MAY REQUIRE A SPONSORED ORGANIZATION TO RETURN ANY AMOUNTS THAT WERE EXPENDED FOR PURPOSES THAT DO NOT QUALIFY AS CHARITABLE PURPOSES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (3 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JONATHAN WOLFSON | ||||||||||||||
| POLICY DIRECTOR | $0 | $245,212 | $0 | $15,000 | $0 | $0 | $0 | $0 | $0 | $21,825 | $0 | $282,037 | $0 | $0 |
| ADAM MEIER | ||||||||||||||
| SENIOR FELLOW | $0 | $233,453 | $0 | $15,000 | $0 | $0 | $0 | $0 | $0 | $23,337 | $0 | $271,790 | $0 | $0 |
| DEVON KURTZ | ||||||||||||||
| POLICY DIRECTOR | $0 | $145,392 | $0 | $10,000 | $0 | $0 | $0 | $0 | $0 | $7,448 | $0 | $162,840 | $0 | $0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARPINUM | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | 35% CONTROLLED ENTITY OF CURRENT MEMBER AND DIRECTOR | RelationshipDescriptionTxt |
| Transaction | $2,263,211 | TransactionAmt |
| Transaction | CICERO RESEARCH PAYS ARPINUM AN AMOUNT EQUAL TO THE DIRECT COSTS INCURRED BY ARPINUM FOR THE SALARIES, WAGES, PAYROLL TAXES, BENEFITS, RENT, AND OTHER SERVICES ASSOCIATED WITH CICERO RESEARCH AND THE PERSONNEL PROVIDING THOSE SERVICES. | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, LINE 1 AND PART III, LINE 1: | CICERO RESEARCH IS A NONPROFIT, NONPARTISAN 501(C)(3) ORGANIZATION THAT OPERATES, ALONG WITH ITS RELATED AND INDEPENDENT 501(C)(4) ORGANIZATION CICERO ACTION, AS THE CICERO INSTITUTE. CICERO RESEARCH'S MISSION IS TO EDUCATE THE PUBLIC AND SUPPORT ACTIVITIES THAT EMBRACE THE PRINCIPLES OF A FREE SOCIETY AND HIGHLIGHT THE PRINCIPLES OF LIBERTY, ACCOUNTABILITY, AND TRANSPARENCY TO FIX BROKEN PUBLIC SYSTEMS AND LIFT UP MILLIONS OF AMERICANS. |
| FORM 990, PART V, LINES 1 AND 2: | PURSUANT TO A MASTER SERVICES AGREEMENT EFFECTIVE SEPTEMBER 7, 2021, ARPINUM, A VIRGINIA NONSTOCK CORPORATION, PROVIDES CERTAIN SERVICES TO CICERO RESEARCH. THE PRESIDENT AND EXECUTIVE DIRECTOR OF RESEARCH ARE ALSO DIRECTORS OF ARPINUM. IT SHOULD BE NOTED THAT ARPINUM IS NOT PERMITTED TO DISTRIBUTE ITS PROCEEDS TO ITS DIRECTORS. ANOTHER KEY EMPLOYEE OF ARPINUM CURRENTLY SERVES AS RESEARCH'S TOP MANAGEMENT AND FINANCIAL OFFICIAL. FOR ARPINUM'S SERVICES, RESEARCH PAYS ARPINUM, INC. AN AMOUNT EQUAL TO THE DIRECT COSTS INCURRED BY ARPINUM FOR THE SALARIES, WAGES, PAYROLL TAXES, BENEFITS, RENT AND OTHER SERVICES ASSOCIATED WITH CICERO RESEARCH AND THE PERSONNEL PROVIDING THOSE SERVICES, WHICH TOTALED $2,263,211 IN 2023. |
| FORM 990, PART VI, SECTION A, LINE 2 | JOSEPH AND TAYLER LONSDALE HAVE A FAMILY RELATIONSHIP. JOSEPH LONSDALE AND BLAKE BRICKMAN HAVE A BUSINESS RELATIONSHIP. |
| FORM 990, PART VI, SECTION A, LINE 6 | JOSEPH LONSDALE IS THE SOLE MEMBER OF THE CORPORATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBER HAS THE RIGHT TO ELECT THE BOARD OF DIRECTORS OF THE CORPORATION IN CONCORDANCE WITH THE BYLAWS OF THE CORPORATION AND EXERCISE SUCH OTHER RIGHTS OF THE MEMBER AS MAY BE SET FORTH IN THE BYLAWS OF THE CORPORATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS PROVIDED TO ALL BOARD MEMBERS AND REVIEWED BY THE SECRETARY AND TREASURER PRIOR TO BEING FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS ARE REQUIRED TO REVIEW AND SIGN CONFLICT OF INTEREST STATEMENTS ON AN ANNUAL BASIS. THE ORGANIZAITON CONSIDERS IF THERE IS A CONFLICT, IF THERE IS THAT INDIVIDUAL IS RECUSED, AND THE ORGANIZATION REVISITS THE POLICY DURING OUR REVIEW OF THE ANNUAL GOVERNANCE CHECKLIST. A. DUTY TO DISCLOSE IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. B. RECUSAL OF SELF ANY DIRECTOR MAY RECUSE HIMSELF OR HERSELF AT ANY TIME FROM INVOLVEMENT IN ANY DECISION OR DISCUSSION IN WHICH THE DIRECTOR BELIEVES HE OR SHE MAY HAVE A CONFLICT OF INTEREST, WITHOUT GOING THROUGH THE PROCESS FOR DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS. C. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE WILL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF THE CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS WILL DECIDE IF A CONFLICT OF INTEREST EXISTS. D. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST 1. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE MUST LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. 2. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE WILL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. 3. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE WILL DETERMINE WHETHER CICERO RESEARCH CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. 4. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE WILL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN CICERO RESEARCH'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION DOES NOT MAKE THESE DOCUMENTS AVAILABLE TO THE PUBLIC. |
| FORM 990, PART IX, LINE 11G | OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 108,325. MANAGEMENT AND GENERAL EXPENSES 427,153. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 535,478. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 1,332,961. MANAGEMENT AND GENERAL EXPENSES 322,367. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,655,328. |
| FORM 990, PART VII, AND SCHEDULE J, PART II | AS ADDRESSED IN SCHEDULE L PART V, ARPINUM IS A 35% CONTROLLED ENTITY OF CICERO RESEARCH'S CURRENT SOLE MEMBER AND DIRECTOR. AS SUCH, THE AMOUNT OF COMPENSATION REPORTED FOR THE NAMED INDIVIDUALS IS ATTRIBUTABLE TO THEIR WORK PERFORMED THROUGH ARPINUM FOR CICERO RESEARCH AND IS BEING REPORTED ON THE ORGANIZATION'S FORM 990 AND DISCLOSED IN THE APPLICABLE RELATED ORGANIZATION SECTIONS OF THE FORM 990, (E.G., PART VII, COLUMNS E AND F AND SCHEDULE J, PART II, ROW (II) AND SCHEDULE J PART III). HOWEVER, AS ADDRESSED IN SCHEDULE O IN RESPONSE TO FORM 990 PART V, LINES 1 AND 2, IT IS IMPORTANT TO NOTE THAT ARPINUM IS A NONSTOCK CORPORATION THAT IS PROHIBITED FROM DISTRIBUTING ITS PROCEEDS TO ITS DIRECTORS. CICERO RESEARCH PAYS ARPINUM AN AMOUNT EQUAL TO THE DIRECT COSTS INCURRED BY ARPINUM AND RELATED PREPAID COSTS ATTRIBUTABLE TO ITS SERVICES. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CICERO ACTION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2112 RIO GRANDE STREET | AddressLine1Txt |
| City | AUSTIN | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78705 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 854374227 | EIN |
| Primary Activities | INDENTIFY INNOVATIVE AND EFFECTIVE POLICY REFORMS TO SHARE WITH LAWMAKERS. | PrimaryActivitiesTxt |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(4) | ExemptCodeSectionTxt |
| Public Charity Status | N/A | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARPINUM | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2112 RIO GRANDE ST | AddressLine1Txt |
| City | AUSTIN | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78705 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 871216086 | EIN |
| Primary Activities | EMPLOYMENT SERVICES | PrimaryActivitiesTxt |
| Legal Domicile State | VA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NONSTOCK | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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