2014-05-21T14:07:15-07:00 2013-12-31 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2013-01-01 942434026 Center for Investigative Reporting Inc CENT 5108093160 1400 65th Street Emeryville CA 94608 Philip Bronstein Executive Chairman 2014-05-21 true Douglas W Regalia P00186389 9253140390 2013 2015-11-30 17:44:51Z X David Boardman 1400 65th Street Suite 200 Emeryville CA 94608 7685067 false false X www.cironline.org X 1977 CA Center for Investigative Reporting's mission is to reveal injustice and abuse of power through the tools of journalism, to provide the public with the information needed to participate in democracy and bring about needed reforms. 18 18 83 17 0 11146211 7232248 320265 384860 21686 28213 34782 35231 11522944 7680552 87855 0 6346843 7659254 0 564275 2446307 2779420 8793150 10526529 2729794 -2845977 7933615 5586928 469730 928960 7463885 4657968 The organization distributes its reporting widely, partnering with hundreds of news outlets across the country, and creates strategies for engaging its audience for impact. false false 8150190 87855 420091 The Center for Investigative Reporting (CIR) conducts ongoing investigative reporting projects in areas such as the environment, criminal justice, money and politics, and government oversight. The reporting is then produced into multiple media formats and is published and broadcast on the organization's website and in newspapers, magazines, and books, and on radio, television and other news websites. CIR then uses social media, organizational collaborations, events, and print and web materials to distribute its reporting to communities most impacted by the information it uncovers, and to engage the public in seeking solutions to the problems on which it reports. 8150190 true true false false false false false false false false true false true 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 false false false false true true 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 David Boardman Director 2.00 0.00 X 0 0 0 Philip Bronstein Exec Chairman 40.00 0.00 X X 220000 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 Tom Lockard Treasurer 2.00 0.00 X X 0 0 0 Jonathan Logan Vice Chair 2.00 0.00 X X 0 0 0 Jillian Manus Director 2.00 0.00 X 0 0 0 Justin Nyweide Director 2.00 0.00 X 0 0 0 Susan Sachs Secretary 2.00 0.00 X 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 Jeff Ubben Vice Chair 2.00 0.00 X X 0 0 0 Howard Zack Director 2.00 0.00 X 0 0 0 Lowell Bergman Emeritus 2.00 0.00 X 0 0 0 Dan Noyes Emeritus 2.00 0.00 X 0 0 0 David Weir Emeritus 2.00 0.00 X 0 0 0 Janice E Sager Dir of Finance 40.00 0.00 X 110941 0 0 Robert J Rosenthal Exec Director 40.00 0.00 X 220000 0 0 Christa Scharfenberg Assoc Director 40.00 0.00 X 111406 0 0 Mark Katches Editorial Director 40.00 0.00 X 191351 0 0 Joaquin Alvarado Operations Officer 40.00 0.00 X 179664 0 0 Susanne Reber Digital Media Dir 40.00 0.00 X 146048 0 0 Robert Salladay Managing Editor 40.00 0.00 X 141467 0 0 Amy Pyle Senior Editor 40.00 0.00 X 133334 0 0 1454211 13 false true false 0 7232248 68241 7232248 Content fees 357258 357258 Fiscal Sponsorship 14853 14853 Publications/Advertising 12749 12749 384860 27199 27199 0 10921 10921 0 5529 4515 1014 1014 1014 0 0 0 Other Income 24310 24310 24310 7680552 409170 39134 0 87855 87855 0 0 662347 608676 43724 9947 0 5692455 4488659 783287 420509 97674 78347 12711 6616 741317 594627 96474 50216 465461 373357 60575 31529 0 83505 703 82802 41315 41315 0 0 0 0 0 42875 2546 39934 395 74551 2284 72245 22 0 327907 96718 231189 392906 324581 38555 29770 0 0 0 0 80603 61887 14479 4237 51328 51328 Contractors 837926 732412 105514 Project & production expenses 603190 599508 3682 Computer related expenses 57718 14404 41283 2031 Public relations and promotion 45000 45000 140596 38626 96649 5321 10526529 8150190 1812064 564275 1540233 1377126 1072029 83442 2826334 2387032 110245 592287 0 0 0 0 106286 139843 677077 229671 140267 447406 0 0 2094822 502490 0 43399 57302 7933615 5586928 99951 425943 369779 503017 469730 928960 X 2487444 904432 4976441 3753536 7463885 4657968 7933615 5586928 X -2845977 -3709 43769 X false true X true false X 4158035 2289855 5403245 11146211 7232248 30229594 0 0 4158035 2289855 5403245 11146211 7232248 30229594 11038584 19191010 8427 5870 3058 21686 28213 67254 0 0 30296848 1240369 0.63340 0.65580 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 677077 229671 447406 447406 502490 Accrued Vacation 262877 Deferred Rent 28975 Fiscal sponsorship liabilities 75515 Other Payroll Liabilities 135650 503017 X 7720612 -3709 43769 40060 7680552 7680552 10526529 10526529 10526529 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, 2013 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. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Change in discount for multi-year rcvbls $43769 false 0 0 Reporter Grants 4 87855 X X X X false false false false false false false false false false Joaquin Alvarado Operations Officer 179664 179664 Mark Katches Editorial Director 191351 191351 Philip Bronstein Exec Chairman 220000 220000 Robert J Rosenthal Exec Director 220000 220000 X 2 68241 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 Increases Change in discount for multi-year receivables = $43769