THE AMERICAN SPECTATOR FOUNDATION DON RIECK: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- THE AMERICAN SPECTATOR FOUNDATION DON RIECK (EIN 23-7002632)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-11-15
- IRS object ID
- 201503199349300330
- Schema version
- 2014v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-11-15T12:07:19-08:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
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 W 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 | 2014-01-01 | 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 |
| 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 |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DONALD L RIECK | PersonNm |
| Person Title | DIRECTOR | PersonTitleTxt |
| Phone | 7038072011 | PhoneNum |
| Signature | 2015-11-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PHYLLIS A LUDWIG CPA | PreparerPersonNm |
| Phone | 2158390985 | PhoneNum |
| Preparation | 2015-11-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Donald L Rieck | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 933 N Kenmore St | AddressLine1Txt |
| City | Arlington | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,486,262 | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 13 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $148,263 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,453,575 | PYContributionsGrantsAmt |
| CY Contributions Grants | $913,279 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $835,425 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $523,284 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$3,875 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $31,095 | PYOtherRevenueAmt |
| CY Other Revenue | $49,699 | CYOtherRevenueAmt |
| PY Total Revenue | $2,316,220 | PYTotalRevenueAmt |
| CY Total Revenue | $1,486,262 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $954,582 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $664,501 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $9,000 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $64,412 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $64,412 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,551,564 | PYOtherExpensesAmt |
| CY Other Expenses | $962,786 | CYOtherExpensesAmt |
| PY Total Expenses | $2,515,146 | PYTotalExpensesAmt |
| CY Total Expenses | $1,691,699 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$198,926 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$205,437 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $244,287 | TotalAssetsBOYAmt |
| Total Assets EOY | $217,046 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,068,643 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,296,364 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$824,356 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$1,079,318 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The American Spectator Foundation | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $575,588 | 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 |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $755,795 | ExpenseAmt |
| Desc | PUBLICATION AND DISTRIBUTION OF "THE AMERICAN SPECTATOR", A MONTHLY INTELLECTUAL REVIEW OF CULTURE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,331,383 | 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 | Yes (true) | 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 | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | 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 |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 92 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 13 | 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 |
| 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 |
| States Where Copy Of Return Is Fld | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AZ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | RI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | UT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Donald Rieck | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| EDWARD MCFADDEN | ||||||||
| Chairman | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| CHARLES BRUNIE | ||||||||
| Chairman Emeritus | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| PAUL CHARTNETZKI | ||||||||
| Treasurer | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| R EMMETT TYRELL JR | ||||||||
| Secretary & VP | 40.00 | Yes (X) | Yes (X) | $104,083 | $0 | $0 | Yes (X) | Yes (X) |
| LAWRENCE AURIANA | ||||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| ALAN SOMERS MD | ||||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| THOMAS TARZIAN | ||||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| ANNE TYRELL | ||||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| JAMES PIERESON | ||||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| SAM DEALEY | ||||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| ANTHONY J SALIBA | ||||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| PETER A LEIDEL | ||||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| NED RYAN | ||||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |||
| WLADYSLAW PLESZCYNSKI | ||||||||
| Editorial Director | 40.00 | $114,083 | $0 | $0 | Yes (X) | Yes (X) | ||
| SCOTT RUSSELL | ||||||||
| Executive Director | 40 | $83,474 | Yes (X) | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $301,640 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $913,279 | AllOtherContributionsAmt |
| Noncash Contributions | $210,864 | NoncashContributionsAmt |
| Total Contributions | $913,279 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|
| Subscription Revenue | 511120 | $375,021 | |
| Advertising | 511120 | $148,263 | $148,263 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $523,284 | TotalProgramServiceRevenueAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22,268 | TotalRevenueColumnAmt |
| Exclusion | $22,268 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| Mailing list rental | 900099 | $6,535 | $6,535 |
| Rental Income (sublease) | 900099 | $10,500 | $10,500 |
| Donations | 900099 | $10,396 | $10,396 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $27,431 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,486,262 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $375,021 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $148,263 | UnrelatedBusinessRevenueAmt |
| Exclusion | $49,699 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $556,836 | TotalAmt |
| Program Services | $417,627 | ProgramServicesAmt |
| Management And General | $139,209 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,042 | TotalAmt |
| Program Services | $44,281 | ProgramServicesAmt |
| Management And General | $14,761 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,623 | TotalAmt |
| Program Services | $36,467 | ProgramServicesAmt |
| Management And General | $12,156 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,840 | TotalAmt |
| Program Services | $11,880 | ProgramServicesAmt |
| Management And General | $3,960 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,600 | TotalAmt |
| Program Services | $46,950 | ProgramServicesAmt |
| Management And General | $15,650 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,412 | TotalAmt |
| Fundraising | $64,412 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $271,149 | TotalAmt |
| Program Services | $271,149 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,517 | TotalAmt |
| Program Services | $7,138 | ProgramServicesAmt |
| Management And General | $2,379 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,763 | TotalAmt |
| Program Services | $8,072 | ProgramServicesAmt |
| Management And General | $2,691 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,823 | TotalAmt |
| Program Services | $98,117 | ProgramServicesAmt |
| Management And General | $32,706 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $176,405 | TotalAmt |
| Program Services | $132,304 | ProgramServicesAmt |
| Management And General | $44,101 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,393 | TotalAmt |
| Program Services | $4,795 | ProgramServicesAmt |
| Management And General | $1,598 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,935 | TotalAmt |
| Program Services | $6,701 | ProgramServicesAmt |
| Management And General | $2,234 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,091 | TotalAmt |
| Program Services | $9,818 | ProgramServicesAmt |
| Management And General | $3,273 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,424 | TotalAmt |
| Program Services | $1,818 | ProgramServicesAmt |
| Management And General | $606 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Subscription fulfillment | $172,527 | $172,527 | $0 | $0 |
| Postage/mailing | $41,065 | $30,799 | $10,266 | $0 |
| Printing | $6,848 | $5,136 | $1,712 | $0 |
| Meals and entertainment | $7,835 | $5,876 | $1,959 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,571 | TotalAmt |
| Program Services | $19,928 | ProgramServicesAmt |
| Management And General | $6,643 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,691,699 | TotalAmt |
| Program Services | $1,331,383 | ProgramServicesAmt |
| Management And General | $295,904 | ManagementAndGeneralAmt |
| Fundraising | $64,412 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,216 | BOYAmt |
| EOY | $122,635 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,950 | BOYAmt |
| EOY | $47,439 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,000 | BOYAmt |
| EOY | $3,108 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $26,779 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $65,456 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $48,371 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,316 | BOYAmt |
| EOY | $17,085 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,805 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $244,287 | BOYAmt |
| EOY | $217,046 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $443,469 | BOYAmt |
| EOY | $671,190 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $625,174 | BOYAmt |
| EOY | $625,174 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,068,643 | BOYAmt |
| EOY | $1,296,364 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$824,356 | BOYAmt |
| EOY | -$1,079,318 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$824,356 | BOYAmt |
| EOY | -$1,079,318 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $244,287 | BOYAmt |
| EOY | $217,046 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$205,437 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$49,525 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| 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 | $1,104,907 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,144,506 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,777,949 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,422,230 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $913,279 | CurrentTaxYearAmt |
| Total | $6,362,871 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,104,907 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,144,506 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,777,949 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,422,230 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $913,279 | CurrentTaxYearAmt |
| Total | $6,362,871 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $763,545 | SubstantialContributorsTotAmt |
| Public Support Total170 | $5,599,326 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $269 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $48 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,641 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,268 | CurrentTaxYearAmt |
| Total | $42,247 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $218,338 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $148,263 | CurrentTaxYearAmt |
| Total | $366,601 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $112,076 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $19,614 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $684,886 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $382,677 | CurrentTaxYearAmt |
| Total | $1,199,253 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $7,970,972 | TotalSupportAmt |
| Public Support CY170 | 0.70250 | PublicSupportCY170Pct |
| Public Support PY170 | 0.74260 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
| Public Support Total509 | $0 | PublicSupportTotal509Amt |
| Public Support CY509 | 0 | PublicSupportCY509Pct |
| Investment Income CY | 0 | InvestmentIncomeCYPct |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (16 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt III Sec A Ln 12 | Description: Mailing list rentals |
| Pt II Ln 10 | 2011: 89048 |
| Pt II Ln 10 | 2012: 19614 |
| Pt II Ln 10 | 2013: 14203 |
| Pt II Ln 10 | 2014: 6535 |
| Pt II Ln 10 | Description: Other Income |
| Pt II Ln 10 | 2011: 23028 |
| Pt II Ln 10 | 2013: 47 |
| Pt II Ln 10 | 2014: 18 |
| Pt II Ln 10 | Descrition: Rental Income (sublease) |
| Pt II Ln 10 | 2013: 53549 |
| Pt II Ln 10 | 2014:10500 |
| Pt II Ln 10 | Description: Subscriptions |
| Pt II Ln 10 | 2013: 617087 |
| Pt II Ln 10 | 2014: 372159 |
| Pt II Ln 10 | Other Income Part II, Line 10 |
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
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributions | $230,000 | ContributionsAmt |
| End Year Balance | $230,000 | EndYearBalanceAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $65,456 | OtherCostOrOtherBasisAmt |
| Depreciation | $48,371 | DepreciationAmt |
| Book Value | $17,085 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $17,085 | TotalBookValueLandBuildingsAmt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $54,147 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market value | MethodOfDeterminingRevenuesTxt |
Securities Closely Held Stock SecuritiesCloselyHeldStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $156,717 | 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 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Pt I Line 32b | FormAndLineReferenceDesc |
| Explanation | American Spectator uses a broker to sell any stock contributions received. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt VI, Line 11b | The President and Treasurer of the board review the form 990 prior to filing with the IRS. |
| Pt VI, Line 15a | Executive compensation is determined and approved by the board of directors based on a review of comprable data and organizational performance. |
| Pt VI, Line 15b | Executive compensation is determined and approved by the board of directors based on a review of comprable data and organizational performance. |
| Pt VI, Line 2 | An officer and a director have a family relationship. |
| Pt III, Line 2 | Through its editorial programs, "The American Spectator" strives to educate the public on new ideas, concepts and policies that favor the principles of limited government, individual liberty and the free enterprise system in American society. The Foundation also trains and cultivates young writers for careers in journalism and serves as an outlet for a host of both young and established writers and thinkers. |
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 |
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