PACIFIC TAX POLICY INSTITUTE INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: PACIFIC TAX POLICY INSTITUTE INC (EIN 47-5003408)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-04-10
IRS object ID: 202541009349301264
Schema version: 2024v5.0
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
Form 990
Schedule A
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-04-10T15:04:51-04:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	812570219	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MAULDIN & COMPANY	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2121 41ST AVE STE 301	AddressLine1Txt
City	CAPITOLA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95010	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	475003408	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PACIFIC TAX POLICY INSTITUTE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	PACI	BusinessNameControlTxt
Phone	8312390620	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2121 41ST AVENUE SUITE 301	AddressLine1Txt
City	CAPITOLA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95010	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DR STEWART KARLINSKY	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	8314658204	PhoneNum
Signature	2025-02-28	SignatureDt

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	PATRICK MAULDIN	PreparerPersonNm
PTIN	P00111297	PTIN
Phone	8314648481	PhoneNum
Preparation	2025-03-24	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DR STEWART KARLINSKY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2121 41ST AVE STE 301	AddressLine1Txt
City	CAPITOLA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95010	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$230,100	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	PACIFICTAXPOLICYINSTITUTE.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2015	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	TAX EDUCATION CONFERENCE AND PROGRAMS	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	2	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$6,000	PYContributionsGrantsAmt
CY Contributions Grants	$11,000	CYContributionsGrantsAmt
PY Program Service Revenue	$238,258	PYProgramServiceRevenueAmt
CY Program Service Revenue	$219,100	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$244,258	PYTotalRevenueAmt
CY Total Revenue	$230,100	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$101,300	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$70,000	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$121,332	PYOtherExpensesAmt
CY Other Expenses	$162,344	CYOtherExpensesAmt
PY Total Expenses	$222,632	PYTotalExpensesAmt
CY Total Expenses	$232,344	CYTotalExpensesAmt
PY Revenues Less Expenses	$21,626	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$2,244	CYRevenuesLessExpensesAmt
Total Assets BOY	$98,634	TotalAssetsBOYAmt
Total Assets EOY	$96,390	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$98,634	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$96,390	NetAssetsOrFundBalancesEOYAmt
Mission	TAX EDUCATION CONFERENCE AND PROGRAMS	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$232,344	ExpenseAmt
Revenue	$219,100	RevenueAmt
Desc	PLANNING AND EXECUTION ANNUAL PACIFIC RIM TAX CONFERENCE FOR IN PERSON CONFERENCE AND BEGAN PLANNING FOR NEXT YEAR ANNUAL CONFERENCE	Desc
Total Program Service Expenses	$232,344	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	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
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	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 With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	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	false	ScheduleORequiredInd
IRP Document	7	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	0	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
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
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members	4	GoverningBodyVotingMembersCnt
Independent Voting Member	2	IndependentVotingMemberCnt
Family Or Business Rln	false	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	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BARBARA PHALEN	BusinessNameLine1Txt
Business Name Line2	BARBARA PHALEN	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Phone	8314658204	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2121 41ST AVE STE 301	AddressLine1Txt
Address Line2	2121 41ST AVE STE 301	AddressLine2Txt
City	CAPITOLA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	95010	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DR STEWART KARLINSKY
EXECUTIVE DI	10.00	Yes (X)	Yes (X)	$35,000	$0	$0
BARBARA PHALEN
EXECUTIVE AD	10.00	Yes (X)	Yes (X)	$35,000	$0	$0
LARRY LANGDON
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
ANGELA EVANS
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$70,000	TotalReportableCompFromOrgAmt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$11,000	AllOtherContributionsAmt
Total Contributions	$11,000	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
4106 SPONSORSHIP FEES	$170,000	$170,000
4102 EVENT REGISTRATION FEES	$49,100	$49,100

Field	Value	IRS element (for citing)
Total Program Service Revenue	$219,100	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$230,100	TotalRevenueColumnAmt
Related Or Exempt Func Income	$219,100	RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$70,000	TotalAmt
Program Services	$70,000	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$2,658	TotalAmt
Program Services	$2,658	ProgramServicesAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$1,994	TotalAmt
Program Services	$1,994	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$23,550	TotalAmt
Program Services	$23,550	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
7309 EVENT EXPENSES:FACIL	$103,410	$103,410
8522 SCHOLARSHIP AWARD	$12,000	$12,000
OUTSIDE CONTRACTOR FEES	$6,188	$6,188
8540 CONTRACT SERVICES:WE	$3,860	$3,860

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,684	TotalAmt
Program Services	$8,684	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$232,344	TotalAmt
Program Services	$232,344	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$98,634	BOYAmt
EOY	$96,390	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$98,634	BOYAmt
EOY	$96,390	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$98,634	BOYAmt
EOY	$96,390	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$98,634	BOYAmt
EOY	$96,390	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$98,634	BOYAmt
EOY	$96,390	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$2,244	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$71,000	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$21,000	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$132,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,000	CurrentTaxYearMinus1YearAmt
Current Tax Year	$11,000	CurrentTaxYearAmt
Total	$241,000	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,400	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$39,575	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$45,200	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$238,258	CurrentTaxYearMinus1YearAmt
Current Tax Year	$219,100	CurrentTaxYearAmt
Total	$546,533	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$75,400	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$60,575	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$177,200	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$244,258	CurrentTaxYearMinus1YearAmt
Current Tax Year	$230,100	CurrentTaxYearAmt
Total	$787,533	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$787,533	PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$75,400	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$60,575	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$177,200	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$244,258	CurrentTaxYearMinus1YearAmt
Current Tax Year	$230,100	CurrentTaxYearAmt
Total	$787,533	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	1.00000	PublicSupportCY509Pct
Public Support PY509	1.00000	PublicSupportPY509Pct
Investment Income CY	0.00000	InvestmentIncomeCYPct
Investment Income PY	0.00000	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp

Field	Value	IRS element (for citing)
Timely Provided Documents	false	TimelyProvidedDocumentsInd
Officers Close Relationship	Yes (true)	OfficersCloseRelationshipInd
Supported Org Voice Investment	false	SupportedOrgVoiceInvestmentInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC