THE AMERICAN SPECTATOR FOUNDATION DON RIECK: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- THE AMERICAN SPECTATOR FOUNDATION DON RIECK (EIN 23-7002632)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-09-30
- IRS object ID
- 202002749349301405
- Schema version
- 2019v5.1
- 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 | 2020-09-30T13:20:13-04:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
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 WELST ROAD SUITE 202 | 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 | 2019-01-01 | 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) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
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 |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MELISSA CLOUTHIER | PersonNm |
| Person Title | PUBLISHER | PersonTitleTxt |
| Phone | 7038072011 | PhoneNum |
| Signature | 2020-09-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PHYLLIS A LUDWIG CPA | PreparerPersonNm |
| PTIN | P00916318 | PTIN |
| Phone | 2158390985 | PhoneNum |
| Preparation | 2020-09-30 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 100.11.94.77 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-09-30 | IPDt |
| IP Tm | 13:30:12 | IPTm |
| Federal Original Submission Id | 2384242020274ncgette | FederalOriginalSubmissionId |
| Federal Original Submission Id | 2020-09-30 | FederalOriginalSubmissionIdDt |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 306025D662CD214D3FEDBE626A4DD70637D71B85 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 306025D662CD214D3FEDBE626A4DD70637D71B85 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,827,834 | 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 | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 8 | TotalEmployeeCnt |
| Total Gross UBI | $135,841 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,425,592 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,602,706 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $138,332 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $121,745 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$23,570 | PYOtherRevenueAmt |
| CY Other Revenue | -$60,693 | CYOtherRevenueAmt |
| PY Total Revenue | $1,540,354 | PYTotalRevenueAmt |
| CY Total Revenue | $1,663,758 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $497,584 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $547,263 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $43,980 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $1,200 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $86,813 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $468,950 | PYOtherExpensesAmt |
| CY Other Expenses | $502,615 | CYOtherExpensesAmt |
| PY Total Expenses | $1,010,514 | PYTotalExpensesAmt |
| CY Total Expenses | $1,051,078 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $529,840 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $612,680 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $906,834 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,557,354 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $29,814 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $67,654 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $877,020 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,489,700 | 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 | $937,999 | 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 | $937,999 | 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 | 37 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 8 | 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 | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | 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 |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 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 |
|---|---|---|---|---|---|---|---|
| Thomas Tarzian | |||||||
| Secretary | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Paul Charnetzki | |||||||
| Treasurer | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Sam Dealey | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Robert Luddy | |||||||
| Chairman | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Anthony Saliba | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Emmett Tyrrell Jr | |||||||
| Editor in Chief | 40.00 | 0.00 | Yes (X) | $105,000 | $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 | |||||||
| Managing EditorInterim Presi | 40.00 | 0.00 | Yes (X) | $117,027 | $0 | $0 | Yes (X) |
| Rebekah Mercer | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Wladyslaw Pleszczynski | |||||||
| Editorial Director | 40.00 | 40.00 | $100,000 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $322,027 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $157,259 | FundraisingAmt |
| All Other Contributions | $1,445,447 | AllOtherContributionsAmt |
| Noncash Contributions | $346,994 | NoncashContributionsAmt |
| Total Contributions | $1,602,706 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|
| Advertising | 511120 | $83,816 | $83,816 |
| Subscription | 519100 | $37,929 | $37,929 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $121,745 | TotalProgramServiceRevenueAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,287 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,287 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $81,000 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $157,259 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $164,076 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$83,076 | TotalRevenueColumnAmt |
| Exclusion | -$83,076 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INVESTMENT GAIN | Desc |
| Business | 900001 | BusinessCd |
| Total Revenue Column | $14,096 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $14,096 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $14,096 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,663,758 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,287 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $135,841 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$83,076 | 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 | $503,162 | TotalAmt |
| Program Services | $440,595 | ProgramServicesAmt |
| Management And General | $14,690 | ManagementAndGeneralAmt |
| Fundraising | $47,877 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,845 | TotalAmt |
| Program Services | $5,119 | ProgramServicesAmt |
| Management And General | $170 | ManagementAndGeneralAmt |
| Fundraising | $556 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,256 | TotalAmt |
| Program Services | $33,499 | ProgramServicesAmt |
| Management And General | $1,117 | ManagementAndGeneralAmt |
| Fundraising | $3,640 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,313 | TotalAmt |
| Program Services | $9,031 | ProgramServicesAmt |
| Management And General | $301 | ManagementAndGeneralAmt |
| Fundraising | $981 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,240 | TotalAmt |
| Program Services | $62,382 | ProgramServicesAmt |
| Management And General | $2,079 | ManagementAndGeneralAmt |
| Fundraising | $6,779 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,200 | TotalAmt |
| Fundraising | $1,200 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $184,319 | TotalAmt |
| Program Services | $178,382 | ProgramServicesAmt |
| Management And General | $1,394 | ManagementAndGeneralAmt |
| Fundraising | $4,543 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,323 | TotalAmt |
| Program Services | $3,786 | ProgramServicesAmt |
| Management And General | $126 | ManagementAndGeneralAmt |
| Fundraising | $411 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,814 | TotalAmt |
| Program Services | $24,436 | ProgramServicesAmt |
| Management And General | $792 | ManagementAndGeneralAmt |
| Fundraising | $2,586 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,787 | TotalAmt |
| Program Services | $47,975 | ProgramServicesAmt |
| Management And General | $1,599 | ManagementAndGeneralAmt |
| Fundraising | $5,213 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,897 | TotalAmt |
| Program Services | $68,887 | ProgramServicesAmt |
| Management And General | $2,116 | ManagementAndGeneralAmt |
| Fundraising | $6,894 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,802 | TotalAmt |
| Program Services | $36,655 | ProgramServicesAmt |
| Management And General | $974 | ManagementAndGeneralAmt |
| Fundraising | $3,173 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,889 | TotalAmt |
| Program Services | $5,157 | ProgramServicesAmt |
| Management And General | $172 | ManagementAndGeneralAmt |
| Fundraising | $560 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Miscellaneous | $12,768 | $11,181 | $372 | $1,215 |
| Postagemailing | $2,773 | $2,428 | $81 | $264 |
| Printing | $9,690 | $8,486 | $283 | $921 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,051,078 | TotalAmt |
| Program Services | $937,999 | ProgramServicesAmt |
| Management And General | $26,266 | ManagementAndGeneralAmt |
| Fundraising | $86,813 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $747,684 | BOYAmt |
| EOY | $934,775 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $154,300 | BOYAmt |
| EOY | $614,166 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $3,113 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,850 | BOYAmt |
| EOY | $5,300 | 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 | $906,834 | BOYAmt |
| EOY | $1,557,354 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,814 | BOYAmt |
| EOY | $67,654 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,814 | BOYAmt |
| EOY | $67,654 | 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 | $780,994 | BOYAmt |
| EOY | $1,359,467 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,026 | BOYAmt |
| EOY | $130,233 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $877,020 | BOYAmt |
| EOY | $1,489,700 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $906,834 | BOYAmt |
| EOY | $1,557,354 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $612,680 | 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 | $750,743 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $509,513 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $731,028 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,148,747 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,445,447 | CurrentTaxYearAmt |
| Total | $4,585,478 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $750,743 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $509,513 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $731,028 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,148,747 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,445,447 | CurrentTaxYearAmt |
| Total | $4,585,478 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,952,116 | SubstantialContributorsTotAmt |
| Public Support Total170 | $2,633,362 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,993 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $26,374 | CurrentTaxYearMinus3YearsAmt |
| Total | $42,367 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $122,449 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $155,751 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $134,811 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $138,332 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $121,745 | CurrentTaxYearAmt |
| Total | $673,088 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $282,054 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $296,016 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $323,177 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $393,400 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $284,475 | CurrentTaxYearAmt |
| Total | $1,579,122 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $6,880,055 | TotalSupportAmt |
| Public Support CY170 | 0.38280 | PublicSupportCY170Pct |
| Public Support PY170 | 0.47830 | 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 | $1,663,758 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $1,663,758 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,663,758 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,051,078 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,051,078 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,051,078 | TotalExpensesPerForm990Amt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Gala | Event1Nm |
| Gross Receipts Event1 | $238,259 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $157,259 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $81,000 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $164,076 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $238,259 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $157,259 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $81,000 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $164,076 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $164,076 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$83,076 | NetIncomeSummaryAmt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 7 | ContributionCnt |
| Noncash Contributions Rpt F990 | $346,994 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | market value | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (true) | ThirdPartiesUsedInd |
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 |
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