THE NISKANEN CENTER INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
THE NISKANEN CENTER INC (EIN 45-5308952)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-11-11
IRS object ID
202133159349306043
Schema version
2020v4.0
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

FieldValueIRS element (for citing)
Return2021-11-11T14:39:20-06:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN383186775PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1JANSEN VALK THOMPSON & REAHM PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17171 STADIUM DRAddressLine1Txt
CityKALAMAZOOCityNm
State AbbreviationMIStateAbbreviationCd
ZIP490094943ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN455308952EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE NISKANEN CENTER INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNISKBusinessNameControlTxt
Phone2028991161PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1820 1ST ST NE STE 675AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20002ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJEFFERSON TAYLORPersonNm
Person TitleVP FINANCE & OPSPersonTitleTxt
Phone8778295500PhoneNum
Signature2021-11-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJEFFERSONPersonFirstNm
Person LastTAYLORPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRHONDA L NEWMANPreparerPersonNm
PTINP00047726PTIN
Phone2693817600PhoneNum
Preparation2021-11-10PreparationDt
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOSEPH COONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1820 1ST ST NE STE 675AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20002ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,639,471GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.NISKANENCENTER.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2014FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionESTABLISHED IN 2014, THE NISKANEN CENTER IS A 501(C)(3) THINK TANK THAT WORKS TO CHANGE PUBLIC POLICY THROUGH DIRECT ENGAGEMENT IN THE POLICYMAKING PROCESS: DEVELOPING AND PROMOTING PROPOSALS TO LEGISLATIVE AND EXECUTIVE BRANCH POLICYMAKERS, BUILDING COALITIONS TO FACILIATE JOINT ACTION, AND MARSHALING THE MOST CONVINCING ARGUMENTS IN SUPPORT OF OUR AGENDA.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee30TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$6,537,027PYContributionsGrantsAmt
CY Contributions Grants$4,633,706CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$11,806PYOtherRevenueAmt
CY Other Revenue$5,765CYOtherRevenueAmt
PY Total Revenue$6,548,833PYTotalRevenueAmt
CY Total Revenue$4,639,471CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,205,141PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,807,432CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$381,991CYTotalFundraisingExpenseAmt
PY Other Expenses$1,216,183PYOtherExpensesAmt
CY Other Expenses$1,090,052CYOtherExpensesAmt
PY Total Expenses$4,421,324PYTotalExpensesAmt
CY Total Expenses$4,897,484CYTotalExpensesAmt
PY Revenues Less Expenses$2,127,509PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$258,013CYRevenuesLessExpensesAmt
Total Assets BOY$3,106,098TotalAssetsBOYAmt
Total Assets EOY$3,031,850TotalAssetsEOYAmt
Total Liabilities BOY$84,352TotalLiabilitiesBOYAmt
Total Liabilities EOY$268,117TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,021,746NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,763,733NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionESTABLISHED IN 2014, THE NISKANEN CENTER IS A 501(C)(3) THINK TANK THAT WORKS TO CHANGE PUBLIC POLICY THROUGH DIRECT ENGAGEMENT IN THE POLICYMAKING PROCESS: DEVELOPING AND PROMOTING PROPOSALS TO LEGISLATIVE AND EXECUTIVE BRANCH POLICYMAKERS, BUILDING COALITIONS TO FACILIATE JOINT ACTION, AND MARSHALING THE MOST CONVINCING ARGUMENTS IN SUPPORT OF OUR AGENDA.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,386,071ExpenseAmt
DescTHE CLIMATE POLICY DIVISION IS DEDICATED TO INNOVATING MARKET-BASED SOLUTIONS TO ENVIRONMENTAL CHALLENGES. PRIMARY WORK FOCUS IS PRODUCTION OF ORIGINAL RESEARCH FROM SOPHISTICATED POLICY EXPERTS AND EDUCATIONAL PROGRAMMING TO PROMULGATE THAT RESEARCH.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$980,037ExpenseAmt
DescTHE OPEN SOCIETY PROJECT IS AN INITIATIVE TO MOBILIZE AN INTELLECTUAL AND PRACTICAL DEFENSE OF DEMOCRACY, FREE SOCIETIES, AND OPEN DISCOURSE AGAINST THE ILLIBERALISM OF BOTH LEFT AND RIGHT. WE ALSO HAVE A PARTICULAR INTEREST IN CATALYZING THE RE-EMERGENCE OF A REPUBLICAN PARTY COMMITTED TO CONSTITUTIONAL ORDER, THE RULE OF LAW, FREE AND FAIR ELECTIONS, AND POSITIVE GOVERNANCE. THE OPEN SOCIETY PROJECT IS ALSO PURSUING AN ALLIED EFFORT, THROUGH OUR PROJECT ON STATE CAPACITY, TO COUNTER THE DELEGITIMIZATION OF LIBERAL DEMOCRACY THAT STEMS FROM INEFFECTIVE AND INCOMPETENT GOVERNMENT. ITS FOCUS IS ON IDENTIFYING AND ANALYZING THE DRIVERS OF DYSFUNCTIONAL GOVERNMENT AND PROPOSING MORE EFFECTIVE MEANS OF FORMULATING AND EXECUTING POLICY.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$794,213ExpenseAmt
DescTHE IMMIGRATION AGENDA BEGINS WITH THE PREMISE THAT LEGAL IMMIGRATION HAS POSITIVE ECONOMIC AND SOCIAL BENEFITS TO THE UNITED STATES AND THAT IT EXPANDS THE LIBERTY OF AMERICANS BY ALLOWING THEM TO ASSOCIATE FREELY WITH PEOPLE FROM OTHER NATIONS. THIS PHILOSOPHICAL PERSPECTIVE ANIMATES THE CENTER'S EFFORTS TO MAKE LEGAL IMMIGRATION EASIER FOR PEACEFUL IMMIGRANTS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$1,011,463ExpenseAmt
DescVARIOUS OTHER PROGRAMS INCLUDING POVERTY & WELFARE, CAPTURED ECONOMY AND DIRECT LOBBYING.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$1,011,463TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$4,171,784TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesYes (true)LobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document40IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee30EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJEFFERSON TAYLORPersonNm
Phone2028991166PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1820 1ST ST NE STE 675AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20002ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtKey EmployeeKeyEmployeeIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
BRINK LINDSEY
VP POLICY40.000.00Yes (X)$231,894$0$20,525
DAVID BOOKBINDER
CHIEF COUNSE40.000.00Yes (X)$227,833$0$15,050
JEROME TAYLOR FORMER
PRESIDENT40.000.00$233,964$0$265Yes (X)Yes (X)
KRISTEN DE PENA
VP FOR POLIC40.000.00Yes (X)$197,167$0$5,276
DAVID OSBORNE
DIRECTOR OF40.000.00Yes (X)$185,972$0$9,794
WILLIAM WILKINSON
VP FOR RESEA40.000.00Yes (X)$193,667$0$0
JOSEPH COON
INTERIM PRES40.000.00$183,787$0$0Yes (X)
JOSEPH MAJKUT
DIRECTOR CLI40.000.00$167,167$0$6,667Yes (X)
KODIAK HILL-DAVIS
DIR OF GOVT40.000.00$155,500$0$7,163Yes (X)
JEFFERSON TAYLOR
VP FINANCE &40.000.00$140,499$0$12,478Yes (X)
LOUISA TAVLAS
VP OF COMMUN40.000.00$145,167$0$7,282Yes (X)
MEGAN GIBSON
SR STAFF ATT40.000.00$125,500$0$7,332Yes (X)
SAMUEL HAMMOND
DIR OF POVER40.000.00$114,052$0$5,960Yes (X)
ELIOT COHEN
DIRECTOR2.500.00$0$0$0Yes (X)
DANIEL DREZNER
DIRECTOR2.500.00$0$0$0Yes (X)
JULEANNA GLOVER
DIRECTOR2.500.00$0$0$0Yes (X)
ROBERT LITTERMAN
DIRECTOR2.500.00$0$0$0Yes (X)
RJ LYMAN
TREASURER2.500.00$0$0$0Yes (X)Yes (X)
CLAUDINE SCHNEIDER
DIRECTOR2.500.00$0$0$0Yes (X)
MICHAEL SONNENFELDT
DIRECTOR2.500.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$2,302,169TotalReportableCompFromOrgAmt
Total Other Compensation$97,792TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K15IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$418,660GovernmentGrantsAmt
All Other Contributions$4,215,046AllOtherContributionsAmt
Total Contributions$4,633,706TotalContributionsAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Total Revenue Column$5,765TotalRevenueColumnAmt
Exclusion$5,765ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$5,765OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,639,471TotalRevenueColumnAmt
Exclusion$5,765ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,594,783TotalAmt
Program Services$1,172,079ProgramServicesAmt
Management And General$198,605ManagementAndGeneralAmt
Fundraising$224,099FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,787,010TotalAmt
Program Services$1,694,390ProgramServicesAmt
Management And General$11,511ManagementAndGeneralAmt
Fundraising$81,109FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$161,115TotalAmt
Program Services$128,838ProgramServicesAmt
Management And General$22,170ManagementAndGeneralAmt
Fundraising$10,107FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$264,524TotalAmt
Program Services$226,847ProgramServicesAmt
Management And General$16,127ManagementAndGeneralAmt
Fundraising$21,550FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$47,365TotalAmt
Program Services$5,815ProgramServicesAmt
Management And General$41,550ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$333,829TotalAmt
Program Services$319,791ProgramServicesAmt
Management And General$14,038ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$50,055TotalAmt
Program Services$36,765ProgramServicesAmt
Management And General$12,958ManagementAndGeneralAmt
Fundraising$332FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$30,056TotalAmt
Program Services$25,513ProgramServicesAmt
Management And General$4,061ManagementAndGeneralAmt
Fundraising$482FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$82,602TotalAmt
Program Services$81,284ProgramServicesAmt
Management And General$1,318ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$403,913TotalAmt
Program Services$366,196ProgramServicesAmt
Management And General$16,057ManagementAndGeneralAmt
Fundraising$21,660FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$43,251TotalAmt
Program Services$32,077ProgramServicesAmt
Management And General$840ManagementAndGeneralAmt
Fundraising$10,334FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$22,283TotalAmt
Program Services$15,917ProgramServicesAmt
Management And General$3,183ManagementAndGeneralAmt
Fundraising$3,183FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$31,512TotalAmt
Program Services$30,239ProgramServicesAmt
Management And General$1,273ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
DUES & SUBSCRIPTIONS$43,947$34,794$18$9,135
MISCELLANEOUS$1,239$1,239

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,897,484TotalAmt
Program Services$4,171,784ProgramServicesAmt
Management And General$343,709ManagementAndGeneralAmt
Fundraising$381,991FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,290,580BOYAmt
EOY$2,479,987EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,545,000BOYAmt
EOY$367,000EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$106,734BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$44,582BOYAmt
EOY$72,854EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$138,101LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$68,776LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$84,906BOYAmt
EOY$69,325EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$34,296BOYAmt
EOY$42,684EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,106,098BOYAmt
EOY$3,031,850EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$42,331BOYAmt
EOY$52,892EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
EOY$150,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$42,021BOYAmt
EOY$65,225EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$84,352BOYAmt
EOY$268,117EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$436,484BOYAmt
EOY-$402,153EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,458,230BOYAmt
EOY$3,165,886EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,021,746BOYAmt
EOY$2,763,733EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,106,098BOYAmt
EOY$3,031,850EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$258,013ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,250,588CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,529,677CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,349,043CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,537,027CurrentTaxYearMinus1YearAmt
Current Tax Year$4,633,706CurrentTaxYearAmt
Total$21,300,041TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,250,588CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,529,677CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,349,043CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,537,027CurrentTaxYearMinus1YearAmt
Current Tax Year$4,633,706CurrentTaxYearAmt
Total$21,300,041TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$12,078,636SubstantialContributorsTotAmt
Public Support Total170$9,221,405PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6CurrentTaxYearMinus4YearsAmt
Total$6TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$10,806CurrentTaxYearMinus1YearAmt
Current Tax Year$4,765CurrentTaxYearAmt
Total$15,571TotalAmt
FieldValueIRS element (for citing)
Total Support$21,315,618TotalSupportAmt
Public Support CY1700.43260PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

Total Direct Lobbying TotalDirectLobbyingGrp

FieldValueIRS element (for citing)
Filing Organizations Total$30,193FilingOrganizationsTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$30,193FilingOrganizationsTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$4,867,291FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$4,897,484FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Filing Organizations Total$394,874FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Filing Organizations Total$98,719FilingOrganizationsTotalAmt

Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Current Year Minus3$274,021CurrentYearMinus3Amt
Current Year Minus2$358,539CurrentYearMinus2Amt
Current Year Minus1$371,066CurrentYearMinus1Amt
Current Year$394,874CurrentYearAmt
Total$1,398,500TotalAmt
FieldValueIRS element (for citing)
Lobbying Ceiling$2,097,750LobbyingCeilingAmt

Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Current Year Minus3$64,517CurrentYearMinus3Amt
Current Year Minus2$37,786CurrentYearMinus2Amt
Current Year Minus1$29,521CurrentYearMinus1Amt
Current Year$30,193CurrentYearAmt
Total$162,017TotalAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Current Year Minus3$68,505CurrentYearMinus3Amt
Current Year Minus2$89,635CurrentYearMinus2Amt
Current Year Minus1$92,767CurrentYearMinus1Amt
Current Year$98,719CurrentYearAmt
Total$349,626TotalAmt
FieldValueIRS element (for citing)
Grassroots Ceiling$524,439GrassrootsCeilingAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$138,101OtherCostOrOtherBasisAmt
Depreciation$68,776DepreciationAmt
Book Value$69,325BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$69,325TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
DUE TO AFFILIATE$50,242
DEFERRED RENT$14,202
ACCRUED LIABILITIES$781
FieldValueIRS element (for citing)
Total Liability$65,225TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$4,765,471TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$126,000DonatedServicesAndUseFcltsAmt
Revenue Not Reported$126,000RevenueNotReportedAmt
Revenue Subtotal$4,639,471RevenueSubtotalAmt
Total Revenue Per Form990$4,639,471TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$5,023,484TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$126,000DonatedServicesUseFcltsAmt
Expenses Not Reported$126,000ExpensesNotReportedAmt
Expenses Subtotal$4,897,484ExpensesSubtotalAmt
Total Expenses Per Form990$4,897,484TotalExpensesPerForm990Amt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt
BRINK LINDSEY
VP POLICY$231,894$20,525$252,419
DAVID BOOKBINDER
CHIEF COUNSEL$227,833$15,050$242,883
JEROME TAYLOR FORMER
PRESIDENT$233,964$234,229$265
KRISTEN DE PENA
VP FOR POLICY$197,167$5,276$202,443
DAVID OSBORNE
DIRECTOR OF DEVELOP$185,972$9,794$195,766
WILLIAM WILKINSON
VP FOR RESEARCH$193,667$193,667
JOSEPH COON
INTERIM PRESIDENT$183,787$183,787
JOSEPH MAJKUT
DIRECTOR CLIMATE POL$167,167$6,667$173,834
KODIAK HILL-DAVIS
DIR OF GOVT AFFAIRS$155,500$7,163$162,663
JEFFERSON TAYLOR
VP FINANCE & OPS$140,499$12,478$152,977
LOUISA TAVLAS
VP OF COMMUNICATIONS$145,167$7,282$152,449

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE J, PART IIIFormAndLineReferenceDesc
ExplanationNONTAXABLE COMPENSATION IN PART II IS THE COST OF EMPLOYER PROVIDED HEALTH INSURANCE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONESTABLISHED IN 2014, THE NISKANEN CENTER IS A 501(C)(3) THINK TANK THAT WORKS TO CHANGE PUBLIC POLICY THROUGH DIRECT ENGAGEMENT IN THE POLICYMAKING PROCESS: DEVELOPING AND PROMOTING PROPOSALS TO LEGISLATIVE AND EXECUTIVE BRANCH POLICYMAKERS, BUILDING COALITIONS TO FACILIATE JOINT ACTION, AND MARSHALING THE MOST CONVINCING ARGUMENTS IN SUPPORT OF OUR AGENDA.
FORM 990, PAGE 2, PART III, LINE 4DVARIOUS OTHER PROGRAMS INCLUDING POVERTY & WELFARE, CAPTURED ECONOMY AND DIRECT LOBBYING.
FORM 990, PAGE 6, PART VI, LINE 2JEROME TAYLOR JEFFERSON TAYLOR PRESIDENT VP FINANCE BROTHERS
FORM 990, PAGE 6, PART VI, LINE 11BBOARD APPROVAL AT ANNUAL BOARD OF DIRECTORS' MEETING.
FORM 990, PAGE 6, PART VI, LINE 12CTHE ORGANIZATION PERFORMS AN ANNUAL REVIEW OF THE CONFLICT OF INTEREST POLICY WITH DIRECTORS, MANAGEMENT, AND STAFF. ALL PARTIES ARE REQUIRED TO SIGN A COPY OF THE POLICY ANNUALLY.
FORM 990, PAGE 6, PART VI, LINE 15ACOMPENSATION IS REVIEWED AND APPROVED BY THE BOARD. DOCUMENTATION OF APPROVAL IS INCLUDED IN THE BOARD MINUTES.
FORM 990, PAGE 6, PART VI, LINE 15BCOMPENSATION IS REVIEWED AND APPROVED BY THE BOARD. DOCUMENTATION OF APPROVAL IS INCLUDED IN THE BOARD MINUTES.
FORM 990, PAGE 6, PART VI, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1NISKANEN CENTER FOR PUBLIC POLICYBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1820 FIRST STREET NE STE 675AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20002ZIPCd
FieldValueIRS element (for citing)
EIN474946572EIN
Primary ActivitiesADVOCACYPrimaryActivitiesTxt
Legal Domicile StateDELegalDomicileStateCd
Exempt Code Section4ExemptCodeSectionTxt
Public Charity Status7PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingYes (true)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (true)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
NISKANEN CENTER FOR PUBLIC POLICY
O$24,089ALLOCATION OF EFFORT
NISKANEN CENTER FOR PUBLIC POLICY
Q$668COST OF SERVICES

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