THE AMERICAN SPECTATOR FOUNDATION DON RIECK: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- THE AMERICAN SPECTATOR FOUNDATION DON RIECK (EIN 23-7002632)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-05-08
- IRS object ID
- 202531289349303408
- Schema version
- 2024v5.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-08T15:07:39-04:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 273840548 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LUDWIG BUSINESS CONSULTANTS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1120 WELSH ROAD SUITE 200 | AddressLine1Txt |
| City | North Wales | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19454 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237002632 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Spectator Foundation Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % Melissa Clouthier | InCareOfNm |
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 7038072011 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 122 South Royal Street STE 1 | AddressLine1Txt |
| City | Alexandria | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 223143328 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MELISSA CLOUTHIER | PersonNm |
| Person Title | PUBLISHER | PersonTitleTxt |
| Phone | 7038072011 | PhoneNum |
| Signature | 2025-04-22 | 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 | PHYLLIS A LUDWIG | PreparerPersonNm |
| PTIN | P00916318 | PTIN |
| Phone | 2158390985 | PhoneNum |
| Preparation | 2025-05-08 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,443,831 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | spectator.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1967 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | The American Spectator Foundation is a non-profit, non-partisan media organization responsible for publishing The American Spectator. Through its editorial programs, The American Spectator strives to educate the public on new ideas, concepts, and policies | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 13 | TotalEmployeeCnt |
| Total Gross UBI | $528,625 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,596,972 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,906,595 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $367,288 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $430,398 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $74,079 | PYOtherRevenueAmt |
| CY Other Revenue | $15,270 | CYOtherRevenueAmt |
| PY Total Revenue | $2,038,339 | PYTotalRevenueAmt |
| CY Total Revenue | $2,352,263 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $784,488 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $903,953 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $55,402 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,058,550 | PYOtherExpensesAmt |
| CY Other Expenses | $952,799 | CYOtherExpensesAmt |
| PY Total Expenses | $1,843,038 | PYTotalExpensesAmt |
| CY Total Expenses | $1,856,752 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $195,301 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $495,511 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,561,517 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,015,427 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $179,177 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $137,576 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,382,340 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,877,851 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The American Spectator Foundation is a non-profit, non-partisan media organization responsible for publishing The American Spectator. Through its editorial programs, The American Spectator strives to educate the public on new ideas, concepts, and policies | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,614,173 | ExpenseAmt |
| Desc | Supports publication of The American Spectator, a monthly intellectual review of culture. Also provides scholarships and training to journalism students and entry-level working journalists. | Desc |
| Total Program Service Expenses | $1,614,173 | 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 | false | 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 | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | 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 | Yes (true) | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 65 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 13 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| 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 | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | 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 | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MELISSA CLOUTHIER | PersonNm |
| Phone | 7038072011 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 122 South Royal Street | AddressLine1Txt |
| City | Alexandria | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 223143328 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|
| Paul Charnetzki | |||||||
| ChairmanTreasurer | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Sam Dealey | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Robert Luddy | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Anthony Saliba | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Emmett Tyrrell Jr | |||||||
| FounderDirector | 40.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Alan Somers | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Peter Leidel | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Melissa Clouthier | |||||||
| Secretary | 40.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Rebekah Mercer | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Grover Norquist | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Elizabeth Ailes | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Paul Kengor | |||||||
| Director | 40.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Alex Donner | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $198,083 | FundraisingAmt |
| All Other Contributions | $1,708,512 | AllOtherContributionsAmt |
| Noncash Contributions | $105,821 | NoncashContributionsAmt |
| Total Contributions | $1,906,595 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|
| Advertising | 513120 | $14,833 | $14,833 |
| Subscription | 513190 | $415,565 | $415,565 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $430,398 | TotalProgramServiceRevenueAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,611 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,611 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rpt Fundraising Event | $198,083 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $91,568 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$91,568 | TotalRevenueColumnAmt |
| Exclusion | -$91,568 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Investment Gain | Desc |
| Business | 900001 | BusinessCd |
| Total Revenue Column | $98,227 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $98,227 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $98,227 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,352,263 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,611 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $528,625 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$91,568 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $795,877 | TotalAmt |
| Program Services | $678,101 | ProgramServicesAmt |
| Management And General | $90,876 | ManagementAndGeneralAmt |
| Fundraising | $26,900 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,526 | TotalAmt |
| Program Services | $40,493 | ProgramServicesAmt |
| Management And General | $5,427 | ManagementAndGeneralAmt |
| Fundraising | $1,606 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,550 | TotalAmt |
| Program Services | $51,589 | ProgramServicesAmt |
| Management And General | $6,914 | ManagementAndGeneralAmt |
| Fundraising | $2,047 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $386 | TotalAmt |
| Program Services | $329 | ProgramServicesAmt |
| Management And General | $44 | ManagementAndGeneralAmt |
| Fundraising | $13 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,202 | TotalAmt |
| Program Services | $71,741 | ProgramServicesAmt |
| Management And General | $9,615 | ManagementAndGeneralAmt |
| Fundraising | $2,846 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $470,066 | TotalAmt |
| Program Services | $431,952 | ProgramServicesAmt |
| Management And General | $29,409 | ManagementAndGeneralAmt |
| Fundraising | $8,705 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,127 | TotalAmt |
| Program Services | $30,781 | ProgramServicesAmt |
| Management And General | $4,125 | ManagementAndGeneralAmt |
| Fundraising | $1,221 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,232 | TotalAmt |
| Program Services | $39,393 | ProgramServicesAmt |
| Management And General | $5,279 | ManagementAndGeneralAmt |
| Fundraising | $1,560 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,316 | TotalAmt |
| Program Services | $37,758 | ProgramServicesAmt |
| Management And General | $5,060 | ManagementAndGeneralAmt |
| Fundraising | $1,498 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,590 | TotalAmt |
| Program Services | $82,217 | ProgramServicesAmt |
| Management And General | $10,318 | ManagementAndGeneralAmt |
| Fundraising | $3,055 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,507 | TotalAmt |
| Program Services | $31,069 | ProgramServicesAmt |
| Management And General | $4,196 | ManagementAndGeneralAmt |
| Fundraising | $1,242 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,511 | TotalAmt |
| Program Services | $54,965 | ProgramServicesAmt |
| Management And General | $7,366 | ManagementAndGeneralAmt |
| Fundraising | $2,180 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Miscellaneous | $3,290 | $2,803 | $376 | $111 |
| Postagemailing | $7,910 | $6,740 | $903 | $267 |
| Printing | $57,083 | $48,636 | $6,518 | $1,929 |
| Meals and entertainment | $6,579 | $5,606 | $751 | $222 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,856,752 | TotalAmt |
| Program Services | $1,614,173 | ProgramServicesAmt |
| Management And General | $187,177 | ManagementAndGeneralAmt |
| Fundraising | $55,402 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Joint Costs | Yes (X) | JointCostsInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $696,337 | BOYAmt |
| EOY | $391,577 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,790,605 | BOYAmt |
| EOY | $2,540,221 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,898 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,677 | BOYAmt |
| EOY | $83,629 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $65,456 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $65,456 | LandBldgEquipAccumDeprecAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,561,517 | BOYAmt |
| EOY | $3,015,427 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $179,177 | BOYAmt |
| EOY | $137,576 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $179,177 | BOYAmt |
| EOY | $137,576 | 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 | $2,379,662 | BOYAmt |
| EOY | $2,814,980 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,678 | BOYAmt |
| EOY | $62,871 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,382,340 | BOYAmt |
| EOY | $2,877,851 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,561,517 | BOYAmt |
| EOY | $3,015,427 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $495,511 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| 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 | $1,268,370 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $927,399 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $859,408 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $845,616 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,300,149 | CurrentTaxYearAmt |
| Total | $5,200,942 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,268,370 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $927,399 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $859,408 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $845,616 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,300,149 | CurrentTaxYearAmt |
| Total | $5,200,942 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,954,451 | SubstantialContributorsTotAmt |
| Public Support Total170 | $2,246,491 | PublicSupportTotal170Amt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,448 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $329,419 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $271,633 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $209,955 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $206,694 | CurrentTaxYearAmt |
| Total | $1,034,149 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $6,235,091 | TotalSupportAmt |
| Public Support CY170 | 0.36030 | PublicSupportCY170Pct |
| Public Support PY170 | 0.22540 | 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
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $65,456 | OtherCostOrOtherBasisAmt |
| Depreciation | $65,456 | DepreciationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Rev Etc Audited Fincl Stmt | $2,352,263 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $2,352,263 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $2,352,263 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,856,752 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,856,752 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,856,752 | TotalExpensesPerForm990Amt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Gala | Event1Nm |
| Gross Receipts Event1 | $198,083 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $198,083 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $91,568 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $198,083 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $198,083 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $91,568 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $91,568 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $106,515 | NetIncomeSummaryAmt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $105,821 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market Value | MethodOfDeterminingRevenuesTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990 governing body review Part VI line 11 | The Director and Treasurer review the 990 before it is filed. The entire board receives a copy after it is filed. |
| CEO executive director top management comp Part VI line 15a | Executive compensation is determined and approved by the board of directors based on a review of comparable data and organizational performance. |
| Other officer or key employee compensation Part VI line 15b | Other officer or key employee compensation is determined and approved by the board of directors based on a review of comparable data and organizational performance. |
| Governing documents etc available to public Part VI line 19 | No documents available to the public |
| List of other fees for services expenses Part IX line 11g | Professional fees paid to authors and writers of content. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Spectator LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 122 South Royal Street Suite 1 | AddressLine1Txt |
| City | Alexandria | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 223143328 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 061593282 | EIN |
| Primary Activities | magazine publisher | PrimaryActivitiesTxt |
| Legal Domicile State | VA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Spectator Foundation Inc | BusinessNameLine1Txt |
Comments