2013-08-08T10:08:53-07:00 2012-12-31 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2012-01-01 942434026 Center for Investigative Reporting Inc CENT 5108093160 2130 Center Street Berkeley CA 94704 Philip Bronstein 2013-08-08 true Douglas W Regalia P00186389 9253140390 2012 2016-02-25 16:41:14Z Phil Bronstein 11522944 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. 13 13 102 3 0 8913 5403245 11146211 314772 320265 -21742 21686 34782 5696275 11522944 0 0 2774488 6346843 0 212265 1828106 2446307 4602594 8793150 1093681 2729794 5042107 7933615 253112 469730 4788995 7463885 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 7982362 320265 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. 7982362 true true false false false false false false false true true false true false true true true false false false false false false false false false false false false 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 102 true true false false false false true false false 0 false false false false false false false false false false X 13 13 false false true false false false false true true false false true true true true true false true true false CA X X X Janice E Sager 5108093169 2130 Center Street Suite 103 Berkeley CA 94704 Howard Zack 2.00 0.00 X 0 0 0 Jeff Ubben 2.00 0.00 X X 0 0 0 Gabriel Stricker 2.00 0.00 X 0 0 0 Christian Selchau-Hansen 2.00 0.00 X 0 0 0 Susan Sachs 2.00 0.00 X X 0 0 0 Justin Nyweide 2.00 0.00 X 0 0 0 Jonathan Logan 2.00 0.00 X X 0 0 0 Tom Lockard 2.00 0.00 X X 0 0 0 Susan Hirsch 2.00 0.00 X 0 0 0 Sandra R Hernandez MD 2.00 0.00 X X 0 0 0 Stephen Davis 2.00 0.00 X 0 0 0 Philip Bronstein 40.00 0.00 X X 146667 0 0 David Boardman 2.00 0.00 X 0 0 0 Christa Scharfenberg 40.00 0.00 X 110024 0 4100 Robert J Rosenthal 40.00 0.00 X 210183 0 0 Janice E Sager 40.00 0.00 X 99223 0 3220 Mark Katches 40.00 0.00 X 179155 0 14667 Sharon Tiller 40.00 0.00 X 153333 0 0 Cherilyn Parsons 40.00 0.00 X 138171 0 17000 Chase Davis 40.00 0.00 X 136342 0 15000 Robert Salladay 40.00 0.00 X 131399 0 0 1304497 53987 8 false true false 0 11146211 11146211 Content fees 320265 320265 320265 21686 21686 0 22932 22932 0 0 0 0 0 Other Income 11850 11850 11850 11522944 355047 21686 0 0 0 0 573417 528674 36452 8291 0 4806493 4607533 100385 98575 68287 61635 5420 1232 501226 452399 39779 9048 397420 358705 31541 7174 0 77744 9472 68272 66063 66063 0 0 0 9650 9650 0 42300 31696 9769 835 76697 63508 12210 979 0 288192 238468 49724 252191 211419 33210 7562 0 0 0 0 70837 70819 15 3 85527 57801 27726 Human resources & recruitment 37586 24878 3213 9495 Computer related expenses 58425 44830 11852 1743 Project & production expenses 436750 430130 6620 Contractors 797976 705084 55391 37501 146369 85311 37851 23207 8793150 7982362 598523 212265 446964 1540233 855955 1072029 2700000 2826334 99559 110245 0 0 0 0 46719 106286 294864 154597 103988 140267 0 0 776389 2094822 0 12533 43399 5042107 7933615 60045 99951 193067 369779 253112 469730 X 258818 2487444 4530177 4976441 4788995 7463885 5042107 7933615 X 2729794 -964 -53940 X false true X true false X 2432151 4158035 2289855 5403245 11146211 25429497 0 0 2432151 4158035 2289855 5403245 11146211 25429497 8707829 16721668 28549 8427 5870 3058 21686 67590 0 0 25497087 1029827 0.65580 0.50240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 698264 52 70000 628316 768051 213 70000 698264 838148 -97 70000 768051 904731 3417 70000 838148 1024507 20224 140000 904731 1.00000 false false false 294864 154597 140267 140267 2094822 Other Payroll Liabilities 31187 Fiscal sponsorship liabilities 90368 Accrued Vacation 248224 369779 X 11468040 -964 -53940 -54904 11522944 11522944 8793150 8793150 8793150 Part X 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, 2012 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. X X X false false false false false false false false false false Sharon Tiller 153333 153333 Robert J Rosenthal 210183 210183 Mark Katches 176155 3000 14667 193822 Cherilyn Parsons 138171 17000 155171 Chase Davis 136342 15000 151342 X 1 50450 FMV false false false Form 990, Page 6, Part VI, Line 4 On March 27, 2012, the Center for Investigative Reporting, Inc. and the Bay Area News Project (Bay Citizen) agreed to merge operations. The California Attorney Generals office approved the merger on April 30, 2012. Consequently, the organization prepared and filed Amended and Restated Bylaws with the State of California. Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Decreases Change in discount for multi-year receivables = -$68166 Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Increases Advertising Income Form 990-T = $14226 Form 990, Part VI, Line 19 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 BERKELEY, CALIFORNIA (FOR A PHYSICAL INSPECTION). Form 990, Part VI, Line 15b 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 15a 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 12c 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 11b 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 SIGNS AND MAILS THE RETURN TO THE DEPARTMENT OF THE TREASURY. Form 990, Part VI, Line 4 Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents On March 27, 2012, the Center for Investigative Reporting, Inc. and the Bay Area News Project (Bay Citizen) agreed to merge operations. The California Attorney Generals office approved the merger on April 30, 2012. Consequently, the organization prepared and filed Amended and Restated Bylaws with the State of California.