THE AMERICAN SPECTATOR FOUNDATION DON RIECK: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- THE AMERICAN SPECTATOR FOUNDATION DON RIECK (EIN 23-7002632)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-08-07
- IRS object ID
- 201922199349300192
- Schema version
- 2018v3.1
- 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 | 2019-08-07T12:36:38-04:00 | ReturnTs |
| Tax Period End | 2018-12-31 | 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 | 2018-01-01 | 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 | 2019-07-29 | 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 | 2019-08-07 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 100.11.116.203 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-08-07 | IPDt |
| IP Tm | 14:43:16 | IPTm |
| Federal Original Submission Id | 2384242019219v01eg5t | FederalOriginalSubmissionId |
| Federal Original Submission Id | 2019-08-07 | FederalOriginalSubmissionIdDt |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 46F90AB9657A969484B269B7CF635BFC0FF248AA | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 46F90AB9657A969484B269B7CF635BFC0FF248AA | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,680,659 | 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 | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Total Gross UBI | $164,441 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,030,753 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,425,592 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $134,811 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $138,332 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$111,810 | PYOtherRevenueAmt |
| CY Other Revenue | -$23,570 | CYOtherRevenueAmt |
| PY Total Revenue | $1,053,754 | PYTotalRevenueAmt |
| CY Total Revenue | $1,540,354 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $454,875 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $497,584 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $7,249 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $43,980 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $209,441 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $383,739 | PYOtherExpensesAmt |
| CY Other Expenses | $468,950 | CYOtherExpensesAmt |
| PY Total Expenses | $845,863 | PYTotalExpensesAmt |
| CY Total Expenses | $1,010,514 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $207,891 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $529,840 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $405,250 | TotalAssetsBOYAmt |
| Total Assets EOY | $906,834 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $58,070 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $29,814 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $347,180 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $877,020 | 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 | $702,717 | 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 | $702,717 | 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 |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| 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 | Yes (true) | 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 With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| 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 | 41 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 7 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| 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 | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | 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 (12 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 | |||||||
| TreasurerInterim President | 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 Sabliba | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| William Wade | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Emmett Tyrrell Jr | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $96,635 | $0 | $0 | Yes (X) |
| Alan Somers | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| James Piereson | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Peter Leidel | |||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Melissa Clouthier | |||||||
| Publisher | 40.00 | 0.00 | Yes (X) | $117,500 | $0 | $0 | Yes (X) |
| Wladyslaw Pleszczynski | |||||||
| Editor | 0.00 | 40.00 | $82,475 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $296,610 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $276,845 | FundraisingAmt |
| All Other Contributions | $1,148,747 | AllOtherContributionsAmt |
| Noncash Contributions | $213,438 | NoncashContributionsAmt |
| Total Contributions | $1,425,592 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Advertising | Desc |
| Business | 511120 | BusinessCd |
| Total Revenue Column | $138,332 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $138,332 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $138,332 | TotalProgramServiceRevenueAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,978 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,978 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $83,648 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $276,845 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $140,305 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$56,657 | TotalRevenueColumnAmt |
| Exclusion | -$56,657 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Insurance Proceeds | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $26,109 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $26,109 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $26,109 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,540,354 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,978 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $164,441 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$56,657 | 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 | $455,414 | TotalAmt |
| Program Services | $335,094 | ProgramServicesAmt |
| Management And General | $25,316 | ManagementAndGeneralAmt |
| Fundraising | $95,004 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,623 | TotalAmt |
| Program Services | $5,609 | ProgramServicesAmt |
| Management And General | $424 | ManagementAndGeneralAmt |
| Fundraising | $1,590 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,547 | TotalAmt |
| Program Services | $25,420 | ProgramServicesAmt |
| Management And General | $1,920 | ManagementAndGeneralAmt |
| Fundraising | $7,207 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,110 | TotalAmt |
| Program Services | $2,288 | ProgramServicesAmt |
| Management And General | $173 | ManagementAndGeneralAmt |
| Fundraising | $649 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,339 | TotalAmt |
| Program Services | $53,964 | ProgramServicesAmt |
| Management And General | $4,077 | ManagementAndGeneralAmt |
| Fundraising | $15,298 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,980 | TotalAmt |
| Fundraising | $43,980 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $154,851 | TotalAmt |
| Program Services | $144,615 | ProgramServicesAmt |
| Management And General | $2,154 | ManagementAndGeneralAmt |
| Fundraising | $8,082 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,598 | TotalAmt |
| Program Services | $1,912 | ProgramServicesAmt |
| Management And General | $144 | ManagementAndGeneralAmt |
| Fundraising | $542 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,183 | TotalAmt |
| Program Services | $17,947 | ProgramServicesAmt |
| Management And General | $1,312 | ManagementAndGeneralAmt |
| Fundraising | $4,924 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,065 | TotalAmt |
| Program Services | $6,470 | ProgramServicesAmt |
| Management And General | $1,387 | ManagementAndGeneralAmt |
| Fundraising | $5,208 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,445 | TotalAmt |
| Program Services | $58,296 | ProgramServicesAmt |
| Management And General | $4,029 | ManagementAndGeneralAmt |
| Fundraising | $15,120 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,916 | TotalAmt |
| Program Services | $29,625 | ProgramServicesAmt |
| Management And General | $2,165 | ManagementAndGeneralAmt |
| Fundraising | $8,126 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,899 | TotalAmt |
| Program Services | $3,605 | ProgramServicesAmt |
| Management And General | $272 | ManagementAndGeneralAmt |
| Fundraising | $1,022 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Investment Loss | $54,266 | $54,266 | ||
| Postagemailing | $10,232 | $103 | $9,744 | $385 |
| Printing | $11,046 | $614 | $8,128 | $2,304 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,010,514 | TotalAmt |
| Program Services | $702,717 | ProgramServicesAmt |
| Management And General | $98,356 | ManagementAndGeneralAmt |
| Fundraising | $209,441 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $221,059 | BOYAmt |
| EOY | $747,684 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $151,417 | BOYAmt |
| EOY | $154,300 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,774 | BOYAmt |
| EOY | $4,850 | 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 | $405,250 | BOYAmt |
| EOY | $906,834 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,070 | BOYAmt |
| EOY | $29,814 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,070 | BOYAmt |
| EOY | $29,814 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $290,103 | BOYAmt |
| EOY | $780,994 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,077 | BOYAmt |
| EOY | $96,026 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $347,180 | BOYAmt |
| EOY | $877,020 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $405,250 | BOYAmt |
| EOY | $906,834 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $529,840 | 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 | $913,279 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $750,743 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $509,513 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $731,028 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,148,747 | CurrentTaxYearAmt |
| Total | $4,053,310 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $913,279 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $750,743 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $509,513 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $731,028 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,148,747 | CurrentTaxYearAmt |
| Total | $4,053,310 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $946,643 | SubstantialContributorsTotAmt |
| Public Support Total170 | $3,106,667 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,268 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,993 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $26,374 | CurrentTaxYearMinus2YearsAmt |
| Total | $64,635 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $148,263 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $122,449 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $155,751 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $134,811 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $138,332 | CurrentTaxYearAmt |
| Total | $699,606 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $382,677 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $282,054 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $296,016 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $323,177 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $393,400 | CurrentTaxYearAmt |
| Total | $1,677,324 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $6,494,875 | TotalSupportAmt |
| Public Support CY170 | 0.47830 | PublicSupportCY170Pct |
| Public Support PY170 | 0.57680 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
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 | $1,540,354 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $1,540,354 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,540,354 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,010,514 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,010,514 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,010,514 | TotalExpensesPerForm990Amt |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | false | AgrmtProfFundraisingActyInd |
| Licensed States | AK | LicensedStatesCd |
| Licensed States | AR | LicensedStatesCd |
| Licensed States | AZ | LicensedStatesCd |
| Licensed States | CA | LicensedStatesCd |
| Licensed States | CT | LicensedStatesCd |
| Licensed States | FL | LicensedStatesCd |
| Licensed States | GA | LicensedStatesCd |
| Licensed States | IL | LicensedStatesCd |
| Licensed States | KY | LicensedStatesCd |
| Licensed States | MD | LicensedStatesCd |
| Licensed States | MA | LicensedStatesCd |
| Licensed States | MS | LicensedStatesCd |
| Licensed States | NH | LicensedStatesCd |
| Licensed States | NJ | LicensedStatesCd |
| Licensed States | NY | LicensedStatesCd |
| Licensed States | NC | LicensedStatesCd |
| Licensed States | OK | LicensedStatesCd |
| Licensed States | OR | LicensedStatesCd |
| Licensed States | RI | LicensedStatesCd |
| Licensed States | SC | LicensedStatesCd |
| Licensed States | UT | LicensedStatesCd |
| Licensed States | VA | LicensedStatesCd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Gala | Event1Nm |
| Gross Receipts Event1 | $360,493 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $276,845 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $83,648 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $140,305 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $360,493 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $276,845 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $83,648 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $140,305 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $140,305 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$56,657 | NetIncomeSummaryAmt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 6 | ContributionCnt |
| Noncash Contributions Rpt F990 | $213,438 | 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 (6 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 |
| Explanation of other changes in net assets or fund balances Part XI line 9 | In 2017, management made a strategic decision to convert from subscription-based, print publications to digital media content. The organization also printed a commemorative 50th anniversary edition of the magazine. The combination of these events satisfied the obligations to its subscribers. As a result, deferred revenue and subscriptions refunds payable were written off in the amounts of $603,355 and $18,022, respectively. |
| 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 |
| Total Income | $138,332 | TotalIncomeAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Spectator Foundation Inc | BusinessNameLine1Txt |
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