THE NISKANEN CENTER INC: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- THE NISKANEN CENTER INC (EIN 45-5308952)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-09-14
- IRS object ID
- 202012589349300701
- Schema version
- 2019v5.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-09-14T07:26:09-05:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 383186775 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JANSEN VALK THOMPSON & REAHM PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7171 STADIUM DR | AddressLine1Txt |
| City | KALAMAZOO | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 490094943 | 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 | 455308952 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE NISKANEN CENTER INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NISK | BusinessNameControlTxt |
| Phone | 2028991161 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 820 1ST ST NE STE 675 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20002 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEROME TAYLOR | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8778295500 | PhoneNum |
| Signature | 2020-07-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RHONDA L NEWMAN | PreparerPersonNm |
| PTIN | P00047726 | PTIN |
| Phone | 2693817600 | PhoneNum |
| Preparation | 2020-07-29 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 64.20.200.74 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-09-14 | IPDt |
| IP Tm | 07:26:09 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 85281D35AB93090BCCB30A03D3835F0E1583BBA7 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 7905A3C5A6A4F7C59E969E30693AC63A3B195E4D | 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) |
|---|---|---|
| Principal Officer | JEROME TAYLOR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 820 1ST ST NE STE 675 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20002 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,548,833 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.NISKANENCENTER.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2014 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | ESTABLISHED 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 Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 27 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $4,349,043 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,537,027 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $11,806 | CYOtherRevenueAmt |
| PY Total Revenue | $4,349,043 | PYTotalRevenueAmt |
| CY Total Revenue | $6,548,833 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,992,497 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,205,141 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $415,063 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,178,292 | PYOtherExpensesAmt |
| CY Other Expenses | $1,216,183 | CYOtherExpensesAmt |
| PY Total Expenses | $4,170,789 | PYTotalExpensesAmt |
| CY Total Expenses | $4,421,324 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $178,254 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,127,509 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $989,001 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,106,098 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $94,764 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $84,352 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $894,237 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,021,746 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | ESTABLISHED 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 Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $3,766,722 | ExpenseAmt |
| Desc | THE 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. THE 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 |
| Total Program Service Expenses | $3,766,722 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | 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 | Yes (true) | 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 | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 44 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 27 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| 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 | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | 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 | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| 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 | JEROME TAYLOR | PersonNm |
| Phone | 8778295500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 820 1ST ST NE STE 675 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20002 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| JEROME TAYLOR | ||||||||
| PRESIDENT | 40.00 | Yes (X) | Yes (X) | $263,464 | $0 | $264 | ||
| DAVID BOOKBINDER | ||||||||
| CHIEF COUNSE | 40.00 | $217,500 | $0 | $33,084 | Yes (X) | |||
| BRINK LINDSEY | ||||||||
| VP | 40.00 | $225,750 | $0 | $17,930 | Yes (X) | |||
| ANDREW MILLS | ||||||||
| VP GOVT AFFA | 40.00 | $216,000 | $0 | $6,029 | Yes (X) | |||
| JOSEPH COON | ||||||||
| SR VICE PRES | 40.00 | $203,287 | $0 | $0 | Yes (X) | |||
| KRISTEN DE PENA | ||||||||
| VP FOR POLIC | 40.00 | $178,958 | $0 | $16,454 | Yes (X) | |||
| WILLIAM WILKINSON | ||||||||
| VP FOR RESEA | 40.00 | $184,436 | $0 | $0 | Yes (X) | |||
| DAVID OSBORNE | ||||||||
| DIRECTOR OF | 40.00 | $170,660 | $0 | $8,138 | Yes (X) | |||
| JOSEPH MAJKUT | ||||||||
| DIRECTOR CLI | 40.00 | $142,150 | $0 | $6,029 | Yes (X) | |||
| LOUISA TAVLAS | ||||||||
| VP OF COMMUN | 40.00 | $122,646 | $0 | $5,785 | Yes (X) | |||
| JEFFERSON TAYLOR | ||||||||
| VP FINANCE & | 40.00 | Yes (X) | $117,083 | $0 | $10,432 | |||
| MEGAN GIBSON | ||||||||
| SR STAFF ATT | 40.00 | $116,708 | $0 | $4,470 | Yes (X) | |||
| KODIAK HILL-DAVIS | ||||||||
| DIR OF GOVT | 40.00 | $113,077 | $0 | $2,069 | Yes (X) | |||
| ELIOT COHEN | ||||||||
| DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |||
| DANIEL DREZNER | ||||||||
| DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |||
| JULEANNA GLOVER | ||||||||
| DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |||
| ROBERT LITTERMAN | ||||||||
| DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |||
| RJ LYMAN | ||||||||
| TREASURER | 2.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| CLAUDINE SCHNEIDER | ||||||||
| DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |||
| MICHAEL SONNENFELDT | ||||||||
| DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,271,719 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $110,684 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 13 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $6,537,027 | AllOtherContributionsAmt |
| Noncash Contributions | $147,281 | NoncashContributionsAmt |
| Total Contributions | $6,537,027 | TotalContributionsAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Total Revenue Column | $11,806 | TotalRevenueColumnAmt |
| Exclusion | $11,806 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $11,806 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,548,833 | TotalRevenueColumnAmt |
| Exclusion | $11,806 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,777,138 | TotalAmt |
| Program Services | $1,273,873 | ProgramServicesAmt |
| Management And General | $172,222 | ManagementAndGeneralAmt |
| Fundraising | $331,043 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,089,950 | TotalAmt |
| Program Services | $1,067,583 | ProgramServicesAmt |
| Management And General | $2,966 | ManagementAndGeneralAmt |
| Fundraising | $19,401 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139,078 | TotalAmt |
| Program Services | $109,203 | ProgramServicesAmt |
| Management And General | $20,735 | ManagementAndGeneralAmt |
| Fundraising | $9,140 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $198,975 | TotalAmt |
| Program Services | $165,713 | ProgramServicesAmt |
| Management And General | $12,850 | ManagementAndGeneralAmt |
| Fundraising | $20,412 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $335,532 | TotalAmt |
| Program Services | $333,850 | ProgramServicesAmt |
| Management And General | $1,682 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $214,758 | TotalAmt |
| Program Services | $200,195 | ProgramServicesAmt |
| Management And General | $6,331 | ManagementAndGeneralAmt |
| Fundraising | $8,232 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,364 | TotalAmt |
| Program Services | $26,045 | ProgramServicesAmt |
| Management And General | $1,699 | ManagementAndGeneralAmt |
| Fundraising | $620 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,448 | TotalAmt |
| Program Services | $84,064 | ProgramServicesAmt |
| Management And General | $1,384 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $333,054 | TotalAmt |
| Program Services | $306,817 | ProgramServicesAmt |
| Management And General | $14,279 | ManagementAndGeneralAmt |
| Fundraising | $11,958 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,900 | TotalAmt |
| Program Services | $125,200 | ProgramServicesAmt |
| Management And General | $1,174 | ManagementAndGeneralAmt |
| Fundraising | $8,526 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,033 | TotalAmt |
| Program Services | $15,012 | ProgramServicesAmt |
| Management And General | $2,876 | ManagementAndGeneralAmt |
| Fundraising | $2,145 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,836 | TotalAmt |
| Program Services | $31,574 | ProgramServicesAmt |
| Management And General | $1,262 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| DUES & SUBSCRIPTIONS | $31,234 | $27,593 | $55 | $3,586 |
| MISCELLANEOUS | $24 | $24 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,421,324 | TotalAmt |
| Program Services | $3,766,722 | ProgramServicesAmt |
| Management And General | $239,539 | ManagementAndGeneralAmt |
| Fundraising | $415,063 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $459,042 | BOYAmt |
| EOY | $1,290,580 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $306,361 | BOYAmt |
| EOY | $1,545,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,020 | BOYAmt |
| EOY | $106,734 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,658 | BOYAmt |
| EOY | $44,582 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $131,398 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $46,492 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,624 | BOYAmt |
| EOY | $84,906 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,296 | BOYAmt |
| EOY | $34,296 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $989,001 | BOYAmt |
| EOY | $3,106,098 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,113 | BOYAmt |
| EOY | $42,331 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,651 | BOYAmt |
| EOY | $42,021 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,764 | BOYAmt |
| EOY | $84,352 | 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 | -$291,407 | BOYAmt |
| EOY | -$436,484 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,185,644 | BOYAmt |
| EOY | $3,458,230 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $894,237 | BOYAmt |
| EOY | $3,021,746 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $989,001 | BOYAmt |
| EOY | $3,106,098 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,127,509 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,954,786 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,250,588 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,529,677 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,349,043 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,537,027 | CurrentTaxYearAmt |
| Total | $18,621,121 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,954,786 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,250,588 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,529,677 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,349,043 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,537,027 | CurrentTaxYearAmt |
| Total | $18,621,121 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $9,282,359 | SubstantialContributorsTotAmt |
| Public Support Total170 | $9,338,762 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $6 | CurrentTaxYearMinus3YearsAmt |
| Total | $6 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $10,806 | CurrentTaxYearAmt |
| Total | $10,806 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $18,631,933 | TotalSupportAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $29,521 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $29,521 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $4,391,803 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $4,421,324 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $371,066 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $92,767 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $266,360 | CurrentYearMinus3Amt |
| Current Year Minus2 | $274,021 | CurrentYearMinus2Amt |
| Current Year Minus1 | $358,539 | CurrentYearMinus1Amt |
| Current Year | $371,066 | CurrentYearAmt |
| Total | $1,269,986 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $1,904,979 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $122,437 | CurrentYearMinus3Amt |
| Current Year Minus2 | $64,517 | CurrentYearMinus2Amt |
| Current Year Minus1 | $37,786 | CurrentYearMinus1Amt |
| Current Year | $29,521 | CurrentYearAmt |
| Total | $254,261 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $66,590 | CurrentYearMinus3Amt |
| Current Year Minus2 | $68,505 | CurrentYearMinus2Amt |
| Current Year Minus1 | $89,635 | CurrentYearMinus1Amt |
| Current Year | $92,767 | CurrentYearAmt |
| Total | $317,497 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $476,246 | GrassrootsCeilingAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $131,398 | OtherCostOrOtherBasisAmt |
| Depreciation | $46,492 | DepreciationAmt |
| Book Value | $84,906 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $84,906 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED RENT | $35,506 |
| ACCRUED LIABILITIES | $6,515 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $42,021 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $6,548,833 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $6,548,833 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $6,548,833 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,421,324 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $4,421,324 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $4,421,324 | TotalExpensesPerForm990Amt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|
| JEROME TAYLOR | |||
| PRESIDENT | $263,464 | $264 | $263,728 |
| DAVID BOOKBINDER | |||
| CHIEF COUNSEL | $217,500 | $33,084 | $250,584 |
| BRINK LINDSEY | |||
| VP | $225,750 | $17,930 | $243,680 |
| ANDREW MILLS | |||
| VP GOVT AFFAIRS | $216,000 | $6,029 | $222,029 |
| JOSEPH COON | |||
| SR VICE PRESIDENT | $203,287 | $203,287 | |
| KRISTEN DE PENA | |||
| VP FOR POLICY | $178,958 | $16,454 | $195,412 |
| WILLIAM WILKINSON | |||
| VP FOR RESEARCH | $184,436 | $184,436 | |
| DAVID OSBORNE | |||
| DIRECTOR OF DEVELOP | $170,660 | $8,138 | $178,798 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE J, PART III | FormAndLineReferenceDesc |
| Explanation | NONTAXABLE COMPENSATION IN PART II IS THE COST OF EMPLOYER PROVIDED HEALTH INSURANCE. | ExplanationTxt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | MARKETING | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $147,281 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | VALUE PER DONOR | 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 | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | ESTABLISHED 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 6, PART VI, LINE 2 | JEROME TAYLOR JEFFERSON TAYLOR PRESIDENT VP FINANCE BROTHERS |
| FORM 990, PAGE 6, PART VI, LINE 11B | BOARD APPROVAL AT ANNUAL BOARD OF DIRECTORS' MEETING. |
| FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD. DOCUMENTATION OF APPROVAL IS INCLUDED IN THE BOARD MINUTES. |
| FORM 990, PAGE 6, PART VI, LINE 15B | COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD. DOCUMENTATION OF APPROVAL IS INCLUDED IN THE BOARD MINUTES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NISKANEN CENTER FOR PUBLIC POLICY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 820 FIRST STREET NE STE 675 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20002 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 474946572 | EIN |
| Primary Activities | ADVOCACY | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Exempt Code Section | 4 | ExemptCodeSectionTxt |
| Public Charity Status | 7 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| NISKANEN CENTER FOR PUBLIC POLICY | ||
| O | $30,146 | ALLOCATION OF EFFORT |
| NISKANEN CENTER FOR PUBLIC POLICY | ||
| Q | $76,500 | COST OF SERVICES |
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