THE AMERICAN SPECTATOR FOUNDATION DON RIECK: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- THE AMERICAN SPECTATOR FOUNDATION DON RIECK (EIN 23-7002632)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-11-06
- IRS object ID
- 201613119349300311
- Schema version
- 2015v2.1
- 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 | 2016-11-06T15:38:50-05:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 273840548 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Ludwig Business Consultants PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 West Main Street Suite 420 | AddressLine1Txt |
| City | Lansdale | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19446 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-01-01 | 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 | 933 N Kenmore Street | AddressLine1Txt |
| City | Arlington | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22201 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Donald L Rieck | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 7038072011 | PhoneNum |
| Signature | 2016-10-27 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Phyllis A Ludwig CPA | PreparerPersonNm |
| PTIN | P00916318 | PTIN |
| Phone | 2158390985 | PhoneNum |
| Preparation | 2016-11-06 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Donald L Rieck | PrincipalOfficerNm |
| Gross Receipts | $1,171,239 | 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 | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 8 | TotalEmployeeCnt |
| Total Gross UBI | $122,449 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $913,279 | PYContributionsGrantsAmt |
| CY Contributions Grants | $970,241 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $523,284 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $166,462 | CYProgramServiceRevenueAmt |
| CY Investment Income | -$14,573 | CYInvestmentIncomeAmt |
| PY Other Revenue | $49,699 | PYOtherRevenueAmt |
| CY Other Revenue | -$64,830 | CYOtherRevenueAmt |
| PY Total Revenue | $1,486,262 | PYTotalRevenueAmt |
| CY Total Revenue | $1,057,300 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $664,501 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $379,346 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $64,412 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $32,449 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $32,449 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $962,786 | PYOtherExpensesAmt |
| CY Other Expenses | $376,483 | CYOtherExpensesAmt |
| PY Total Expenses | $1,691,699 | PYTotalExpensesAmt |
| CY Total Expenses | $788,278 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$205,437 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $269,022 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $217,046 | TotalAssetsBOYAmt |
| Total Assets EOY | $213,350 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,296,364 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $822,252 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$1,079,318 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$608,902 | 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 | $207,704 | 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 | $207,704 | 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 | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | 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 |
| 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 | 8 | EmployeeCnt |
| 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 |
| 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 | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | 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 | 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 | Donald Rieck | PersonNm |
| Phone | 7038072011 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 933 N Kenmore Street | AddressLine1Txt |
| City | Arlington | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22201 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 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 | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| Edward McFadden | |||||||||
| Chairman | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Charles Brunie | |||||||||
| Chairman Emeritus | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Thomas Tarzian | |||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Anne Tyrrell | |||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Paul Chartnetzki | |||||||||
| 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 Saliba | |||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| William Wade | |||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Emmett R Tyrrell Jr | |||||||||
| Secretary & VP | 1.00 | 0.00 | Yes (X) | $65,351 | $0 | $0 | |||
| Alan Somers | |||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| James Piereson | |||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Ned Ryun | |||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Peter Leidel | |||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| Donald L Rieck | |||||||||
| President | 40.00 | 0.00 | $120,000 | $0 | $0 | Yes (X) | Yes (X) | ||
| Wladyslaw Pleszczynski | |||||||||
| Editor | 0.00 | 40.00 | $66,119 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $251,470 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $219,498 | FundraisingAmt |
| All Other Contributions | $750,743 | AllOtherContributionsAmt |
| Noncash Contributions | $116,499 | NoncashContributionsAmt |
| Total Contributions | $970,241 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| Subscription Revenue | 511120 | $44,013 | $44,013 | |
| Advertising | 511120 | $122,449 | $122,449 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $166,462 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$14,573 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$14,573 | RelatedOrExemptFuncIncomeAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,524 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,524 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $18,543 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $219,498 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $113,939 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$95,396 | TotalRevenueColumnAmt |
| Exclusion | -$95,396 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Mailing list rental | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $24,042 | TotalRevenueColumnAmt |
| Exclusion | $24,042 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $24,042 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,057,300 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $35,964 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $122,449 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$71,354 | 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 | $329,965 | TotalAmt |
| Program Services | $78,310 | ProgramServicesAmt |
| Management And General | $251,655 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,108 | TotalAmt |
| Program Services | $3,666 | ProgramServicesAmt |
| Management And General | $17,442 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,273 | TotalAmt |
| Program Services | $6,388 | ProgramServicesAmt |
| Management And General | $21,885 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,158 | TotalAmt |
| Management And General | $8,158 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,631 | TotalAmt |
| Program Services | $22,931 | ProgramServicesAmt |
| Management And General | $73,700 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,449 | TotalAmt |
| Fundraising | $32,449 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,258 | TotalAmt |
| Program Services | $30,340 | ProgramServicesAmt |
| Management And General | $23,918 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $125 | TotalAmt |
| Management And General | $125 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,184 | TotalAmt |
| Program Services | $463 | ProgramServicesAmt |
| Management And General | $2,721 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,047 | TotalAmt |
| Management And General | $55,047 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,065 | TotalAmt |
| Program Services | $14,189 | ProgramServicesAmt |
| Management And General | $39,876 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,918 | TotalAmt |
| Management And General | $6,918 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,743 | TotalAmt |
| Program Services | $888 | ProgramServicesAmt |
| Management And General | $2,855 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,091 | TotalAmt |
| Management And General | $13,091 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,932 | TotalAmt |
| Program Services | $696 | ProgramServicesAmt |
| Management And General | $2,236 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Subscription fulfillment | $44,867 | $44,867 | |
| Postagemailing | $3,796 | $589 | $3,207 |
| Printing | $3,336 | $3,336 | |
| Meals and entertainment | $12,626 | $12,626 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,706 | TotalAmt |
| Program Services | $4,377 | ProgramServicesAmt |
| Management And General | $9,329 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $788,278 | TotalAmt |
| Program Services | $207,704 | ProgramServicesAmt |
| Management And General | $548,125 | ManagementAndGeneralAmt |
| Fundraising | $32,449 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $122,635 | BOYAmt |
| EOY | $155,483 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $24,627 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,439 | BOYAmt |
| EOY | $10,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,108 | BOYAmt |
| EOY | $4,147 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,779 | BOYAmt |
| EOY | $15,099 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $65,456 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $61,462 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,085 | BOYAmt |
| EOY | $3,994 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $217,046 | BOYAmt |
| EOY | $213,350 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $671,190 | BOYAmt |
| EOY | $199,697 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $625,174 | BOYAmt |
| EOY | $604,016 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $18,539 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,296,364 | BOYAmt |
| EOY | $822,252 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$1,079,318 | BOYAmt |
| EOY | -$608,902 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$1,079,318 | BOYAmt |
| EOY | -$608,902 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $217,046 | BOYAmt |
| EOY | $213,350 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $269,022 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $201,394 | PriorPeriodAdjustmentsAmt |
| 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | $1,144,506 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,777,949 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,422,230 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $913,279 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $750,743 | CurrentTaxYearAmt |
| Total | $6,008,707 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,144,506 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,777,949 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,422,230 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $913,279 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $750,743 | CurrentTaxYearAmt |
| Total | $6,008,707 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $589,259 | SubstantialContributorsTotAmt |
| Public Support Total170 | $5,419,448 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $48 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $19,641 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,268 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,993 | CurrentTaxYearAmt |
| Total | $57,971 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $218,338 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $148,263 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $122,449 | CurrentTaxYearAmt |
| Total | $489,050 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $112,076 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $19,614 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $684,886 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $382,677 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $282,054 | CurrentTaxYearAmt |
| Total | $1,481,307 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $8,037,035 | TotalSupportAmt |
| Public Support CY170 | 0.67430 | PublicSupportCY170Pct |
| Public Support PY170 | 0.70250 | 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 | $61,462 | DepreciationAmt |
| Book Value | $3,994 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,994 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Subscription refunds payable | Desc |
| Amt | $18,539 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $18,539 | TotalLiabilityAmt |
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 | $238,041 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $219,498 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $18,543 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $113,939 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $238,041 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $219,498 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $18,543 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $113,939 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $113,939 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$95,396 | NetIncomeSummaryAmt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 3 | ContributionCnt |
| Noncash Contributions Rpt F990 | $116,499 | 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 |
|---|---|
| Officer directors etc family relationship Part VI line 2 | An officer and a director have a family relationship. A. Tyrrell is the sister of R. Emmett Tyrrell Jr. |
| 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 |
| List of other fees for services expenses Part IX line 11g | 11g. Professional Service- authors $23,918 |
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 | 933 North Kenmore Street | AddressLine1Txt |
| City | Arlington | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 061593282 | EIN |
| Primary Activities | magazine publisher | PrimaryActivitiesTxt |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Total Income | $197,028 | TotalIncomeAmt |
| End Of Year Assets | $21,536 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | American Spectator Foundation Inc | BusinessNameLine1Txt |
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