THE AMERICAN SPECTATOR FOUNDATION DON RIECK: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- THE AMERICAN SPECTATOR FOUNDATION DON RIECK (EIN 23-7002632)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-08-17
- IRS object ID
- 201822299349300102
- Schema version
- 2017v2.2
- 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 | 2018-08-17T09:25:22-04:00 | ReturnTs |
| Tax Period End | 2017-12-31 | 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 | 2017-01-01 | 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 | 2018-08-01 | 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 | 2018-08-17 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,189,016 | 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 | $134,811 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $760,994 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,030,753 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $155,751 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $134,811 | CYProgramServiceRevenueAmt |
| PY Investment Income | $26,374 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$47,762 | PYOtherRevenueAmt |
| CY Other Revenue | -$111,810 | CYOtherRevenueAmt |
| PY Total Revenue | $895,357 | PYTotalRevenueAmt |
| CY Total Revenue | $1,053,754 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $427,629 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $454,875 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $6,840 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $7,249 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $137,043 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $334,074 | PYOtherExpensesAmt |
| CY Other Expenses | $383,739 | CYOtherExpensesAmt |
| PY Total Expenses | $768,543 | PYTotalExpensesAmt |
| CY Total Expenses | $845,863 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $126,814 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $207,891 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $185,280 | TotalAssetsBOYAmt |
| Total Assets EOY | $405,250 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $667,368 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $58,070 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$482,088 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $347,180 | 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 | $177,288 | 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 | $177,288 | 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 | 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 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 | 40 | 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 |
| 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 |
| 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 (14 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 | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Edward McFadden | ||||||||
| Chairman | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Thomas Tarzian | ||||||||
| Director | 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 | ||||||||
| Director | 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 | ||||||||
| Secretary & VP | 1.00 | 0.00 | Yes (X) | $78,340 | $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) | $82,260 | $0 | $0 | Yes (X) | |
| Wladyslaw Pleszczynski | ||||||||
| Editor | 0.00 | 40.00 | $46,173 | $0 | $0 | Yes (X) | ||
| Donald Rieck | ||||||||
| President | 40.00 | 0.00 | $127,910 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $334,683 | 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 | $299,725 | FundraisingAmt |
| All Other Contributions | $731,028 | AllOtherContributionsAmt |
| Noncash Contributions | $146,115 | NoncashContributionsAmt |
| Total Contributions | $1,030,753 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Advertising | Desc |
| Business | 511120 | BusinessCd |
| Total Revenue Column | $134,811 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $134,811 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $134,811 | TotalProgramServiceRevenueAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,513 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,513 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $6,345 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $299,725 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $135,262 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$128,917 | TotalRevenueColumnAmt |
| Exclusion | -$128,917 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Mailing list rental | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $594 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $594 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $594 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,053,754 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,107 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $134,811 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$128,917 | 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 | $412,597 | TotalAmt |
| Program Services | $18,798 | ProgramServicesAmt |
| Management And General | $318,749 | ManagementAndGeneralAmt |
| Fundraising | $75,050 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,856 | TotalAmt |
| Management And General | $9,856 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,422 | TotalAmt |
| Program Services | $1,845 | ProgramServicesAmt |
| Management And General | $25,098 | ManagementAndGeneralAmt |
| Fundraising | $5,479 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,288 | TotalAmt |
| Management And General | $3,288 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,920 | TotalAmt |
| Program Services | $3,095 | ProgramServicesAmt |
| Management And General | $59,825 | ManagementAndGeneralAmt |
| Fundraising | $5,000 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,249 | TotalAmt |
| Fundraising | $7,249 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $147,659 | TotalAmt |
| Program Services | $113,608 | ProgramServicesAmt |
| Management And General | $19,351 | ManagementAndGeneralAmt |
| Fundraising | $14,700 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $530 | TotalAmt |
| Management And General | $530 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,481 | TotalAmt |
| Program Services | $1,079 | ProgramServicesAmt |
| Management And General | $12,986 | ManagementAndGeneralAmt |
| Fundraising | $416 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,492 | TotalAmt |
| Program Services | $16,257 | ProgramServicesAmt |
| Management And General | $1,735 | ManagementAndGeneralAmt |
| Fundraising | $500 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,237 | TotalAmt |
| Program Services | $19,518 | ProgramServicesAmt |
| Management And General | $39,719 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,818 | TotalAmt |
| Management And General | $4,898 | ManagementAndGeneralAmt |
| Fundraising | $4,920 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,066 | TotalAmt |
| Program Services | $231 | ProgramServicesAmt |
| Management And General | $4,835 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Investment Loss | $19,350 | $19,350 | ||
| Postagemailing | $5,644 | $1,773 | $2,755 | $1,116 |
| Printing | $21,926 | $2,243 | $102 | $19,581 |
| Meals and entertainment | $10,328 | $7,296 | $3,032 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $845,863 | TotalAmt |
| Program Services | $177,288 | ProgramServicesAmt |
| Management And General | $531,532 | ManagementAndGeneralAmt |
| Fundraising | $137,043 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $137,796 | BOYAmt |
| EOY | $221,059 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,385 | BOYAmt |
| EOY | $151,417 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,099 | BOYAmt |
| EOY | $32,774 | 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 | $185,280 | BOYAmt |
| EOY | $405,250 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,885 | BOYAmt |
| EOY | $58,070 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $603,355 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,128 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $667,368 | BOYAmt |
| EOY | $58,070 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$482,088 | BOYAmt |
| EOY | $290,103 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $57,077 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$482,088 | BOYAmt |
| EOY | $347,180 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $185,280 | BOYAmt |
| EOY | $405,250 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $207,891 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $621,377 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,422,230 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $913,279 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $750,743 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $509,513 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $731,028 | CurrentTaxYearAmt |
| Total | $4,326,793 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,422,230 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $913,279 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $750,743 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $509,513 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $731,028 | CurrentTaxYearAmt |
| Total | $4,326,793 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $197,238 | SubstantialContributorsTotAmt |
| Public Support Total170 | $4,129,555 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,641 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,268 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $15,993 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,374 | CurrentTaxYearMinus1YearAmt |
| Total | $84,276 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $218,338 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $148,263 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $122,449 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $155,751 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $134,811 | CurrentTaxYearAmt |
| Total | $779,612 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $684,886 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $382,677 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $282,054 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $296,016 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $323,177 | CurrentTaxYearAmt |
| Total | $1,968,810 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $7,159,491 | TotalSupportAmt |
| Public Support CY170 | 0.57680 | PublicSupportCY170Pct |
| Public Support PY170 | 0.63070 | 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 | $1,053,754 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $1,053,754 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,053,754 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $845,863 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $845,863 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $845,863 | TotalExpensesPerForm990Amt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Gala | Event1Nm |
| Gross Receipts Event1 | $306,070 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $299,725 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $6,345 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $135,262 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $306,070 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $299,725 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $6,345 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $135,262 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $135,262 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$128,917 | NetIncomeSummaryAmt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $146,115 | 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 Drector 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 | n 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 | $134,811 | TotalIncomeAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Spectator Foundation Inc | BusinessNameLine1Txt |
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