2015-04-17T13:59:00-07:00 2014-12-31 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2014-01-01 942434026 Center for Investigative Reporting Inc CENT 5108093160 1400 65th Street Emeryville CA 94608 Joaquin Alvarado CEO 2015-04-17 true Douglas W Regalia P00186389 9253140390 2014 2016-02-25 16:41:14Z Phil Bronstein 1400 65th Street Suite 200 Emeryville CA 94608 10325578 false false X www.cironline.org X 1977 CA The Center for Investigative Reporting engages and empowers the public through investigative journalism and groundbreaking storytelling in order to spark action, improve lives and protect our democracy. 18 18 83 17 0 7232248 9849975 384860 439861 28213 6459 35231 27947 7680552 10324242 87855 5139 0 7659254 7308224 0 538848 2779420 2862102 10526529 10175465 -2845977 148777 5586928 5422332 928960 677277 4657968 4745055 The Center for Investigative Reporting engages and empowers the public through investigative journalism and groundbreaking storytelling in order to spark action, improve lives and protect our democracy. false false 7548886 467808 Founded in 1977, the Center for Investigative Reporting (CIR) engages and empowers the public through investigative journalism and groundbreaking storytelling in order to spark action, improve lives and protect our democracy. The stories we tell hold the powerful accountable and uncover information that would otherwise remain hidden from the public revealing injustices, exposing threats to public safety, protecting vulnerable communities, championing human rights, speaking out against environmental degradation, and shining a light on government fraud and waste of taxpayer funds. All of CIRs reporting exposes the intersection of power, money and politics, and/or the impact of failures of accountability for vulnerable populations and underserved communities.Our newsroom publishes reports on every available platform online text, print, video, radio, podcast, television, interactive data, graphic animations, social media, live theater and even spoken word poetry. In so doing, we often create a rolling thunder that engages the public and makes it impossible for lawmakers, government officials and others to ignore concerns and questions we raise. The result is that CIR sparks real world change audits, civil and criminal investigations, new laws, op eds that move the needle of public opinion, community organizing, changes in the public discourse and more. 7548886 true true false false false false false false false false true false false false true true true false false false false false false false false false false false true true false false false false false false false false false false false true false false false false false false false false false true 80 0 true 83 true true true false false false false false false 0 false false false false false false false false false false X 18 18 false false false false false false false true true false false true true true true true false true true false X X X Medo Nasry 5108093169 1400 65th Street Suite 200 Emeryville CA 94608 Phil Bronstein Executive Chair 40.00 0.00 X X 220000 0 655 Jeffrey Ubben Vice Chair 4.00 0.00 X X 0 0 0 Jonathan Logan Vice Chair 4.00 0.00 X X 0 0 0 Jillian Manus Vice Chair 4.00 0.00 X X 0 0 0 Tom Lockard Treasurer 4.00 0.00 X X 0 0 0 Susan Sachs Secretary 4.00 0.00 X X 0 0 0 Roy Bahat Director 2.00 0.00 X 0 0 0 David Boardman Director 2.00 0.00 X 0 0 0 Suzette Clarke Director 2.00 0.00 X 0 0 0 Stephen Davis Director 2.00 0.00 X 0 0 0 Susan Hirsch Director 2.00 0.00 X 0 0 0 Pete Kim Director 2.00 0.00 X 0 0 0 Justin Nyweide Director 2.00 0.00 X 0 0 0 Christian Selchau-Hansen Director 2.00 0.00 X 0 0 0 Gabriel Stricker Director 2.00 0.00 X 0 0 0 Howard Zack Director 2.00 0.00 X 0 0 0 Joaquin Alvarado CEO 40.00 0.00 X 205447 0 17376 Robert J Rosenthal Exec Director 40.00 0.00 X 220000 0 12703 Susanne Reber Digital Media Dir 40.00 0.00 X 154118 0 8822 Amy Pyle Managing Editor 40.00 0.00 X 141029 0 21281 Robert Salladay Editorial Director 40.00 0.00 X 151706 0 496 Jennifer LaFleur Senior Editor Data 40.00 0.00 X 130694 0 18003 Terrel L Hutton Chief Development 40.00 0.00 X 122378 0 16798 1345372 96134 20 false true false 0 9849975 116030 9849975 Content fees 395839 395839 Fiscal Sponsorship 37445 37445 Publications/Advertising 6577 6577 439861 7795 7795 0 5469 5469 0 1336 -1336 -1336 -1336 0 0 0 Other Income 22478 22478 22478 10324242 466472 7795 0 5139 5139 0 0 676181 532996 101341 41844 0 5386748 4246080 807328 333340 103599 81661 15527 6411 693482 546457 103954 43071 448214 353482 67155 27577 0 104359 80981 23378 71617 71617 0 0 0 744678 692878 51800 0 30989 5699 24571 719 74607 15535 59056 16 0 552287 81335 470952 468767 374516 35085 59166 0 0 0 0 188447 152235 29309 6903 90139 19348 70791 Project & production expenses 347828 292711 50166 4951 Computer related expenses 56041 15453 38770 1818 Public relations and promotion 55852 10900 44952 Human resources & recruitment 25432 19675 5757 51059 21805 16222 13032 10175465 7548886 2087731 538848 1377126 1188767 83442 73136 2387032 3353894 592287 171811 0 0 0 0 139843 158684 847509 418039 447406 429470 0 0 502490 0 0 57302 46570 5586928 5422332 425943 247997 503017 429280 928960 677277 X 904432 -904756 3753536 5649811 4657968 4745055 5586928 5422332 X 148777 19 -61709 X false true X true false X 2289855 5403245 11146211 7232248 9849975 35921534 0 0 2289855 5403245 11146211 7232248 9849975 35921534 13430362 22491172 5870 3058 21686 28213 7795 66622 0 0 35988156 1660281 0.62500 0.63340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 847509 418039 429470 429470 Accrued Vacation 273680 Deferred Rent 73263 Fiscal sponsorship liabilities 38070 Other Payroll Liabilities 44267 429280 X 10262552 19 -61709 -61690 10324242 10324242 10175465 10175465 10175465 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, CIR is required to report information regarding its exposure to various tax positions taken by CIR and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that CIR has adequately evaluated its current tax positions and has concluded that as of December 31, 2014 CIR does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.CIR has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that CIR continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status.CIR may periodically receive unrelated business income (such as sublease rental income, advertising income, etc.) requiring CIR to file separate tax returns under federal and state statutes. CIR also has certain transactions requiring the payment of value added taxes. Under such conditions, CIR calculates and accrues the applicable taxes. false 0 0 Reporter Grants 4 X X X X false false false false false false false false false false Amy Pyle Managing Editor 141029 21281 162310 Joaquin Alvarado CEO 205447 17376 222823 Phil Bronstein Executive Chair 220000 655 220655 Robert J Rosenthal Exec Director 220000 12703 232703 Robert Salladay Editorial Director 151706 496 152202 Susanne Reber Digital Media Dir 154118 8822 162940 X 3 116030 FMV false false false Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S MANAGEMENT WHICH INCLUDES THE EXECUTIVE DIRECTOR. THE CONTENTS OF THE RETURN ARE DISCUSSED WITH THE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW (WITH MODIFICATIONS WHERE NECESSARY), THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVCIE. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST ATLEAST ANNUALLY. ALL PERSONNEL AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE (INWRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THEORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THEORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management Performance reviews of the organization's Executive Director and Executive Chairman are conducted annually by a subcommittee of the Board of Directors. As part of the review, compensation of the Executive Director and the Executive Chairman are considered. The subcommittee conducts a comparability survey using publicly available salary surveys and by consulting with comparable organizations on their compensation packages. A recommendation for any change in compensation is then made to the full Board of Directors and requires majority approval. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The compensation of other key employees is determined by the organization's Executive Director and/or Executive Chairman in consultation with other senior management when appropriate, and is based on industry salary surveys, equitable pay scale within the organization, and individual employee performance as assessed in annual reviews. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION FORTAX AUTHORITIES AND THE GENERAL PUBLIC (WHEN NECESSARY). TAX RETURNS ARE POSTED ANNUALLY ON THE ORGANIZATION'S OWN WEBSITE, ON WWW.GUIDESTAR.ORG (WHERE THEY ARE AVAILABLE FOR VIEWING), AND MADE AVAILABLE AT THE ORGANIZATION'S OFFICE IN Emeryville, CALIFORNIA (FOR A PHYSICAL INSPECTION). Other Changes In Net Assets Or Fund Balances - Other Decreases Change in discount for multi-year receivables = -$61709