2024-09-04T15:29:01+00:00 2023-12-31 363990892 Capin Crouse LLP 345 Massachusetts Avenue Suite 300 Indianapolis IN 46204 990 2023-01-01 382926822 Acton Institute for the Study of Religion and Liberty ACTO 6164543080 98 E Fulton St 101 Grand Rapids MI 49503 Kris Mauren President 6164543080 2024-09-04 true true Daren Daiga P01074795 5055022746 2024-09-04 2023 2024-08-08 14:25:15Z Kris Mauren 98 E Fulton St 101 Grand Rapids MI 49503 16626445 false X www.acton.org X 1990 MI The mission of the Acton Institute is to promote a free and virtuous society characterized by individual liberty and sustained by religious principles. 14 12 45 30 1005379 876227 11861238 9838879 320483 410219 1110500 1926928 -61526 -153136 13230695 12022890 1541972 1543442 0 0 4156732 4581371 26575 22713 1445823 6070342 6529816 11795621 12677342 1435074 -654452 29496446 28105018 1787622 153880 27708824 27951138 X The mission of the Acton Institute is to promote a free and virtuous society characterized by individual liberty and sustained by religious principles. true false 5312347 839296 353722 Education: The Programs and Education Department of the Acton Institute equips current and future leaders in education, religion and business through quality educational programming by articulating the moral basis for a free economy that creates an environment in which all have the opportunity to flourish. These programs are open to all who are interested, but special consideration is given to those with a proven track record of effectuating change and influencing those in their institutions, communities, and denominations both nationally and internationally. The Institute's educational programming includes both large and small conferences. Acton's flagship event, Acton University, an annual four-day conference that explores the foundations of a free society, draws over 800 participants from nearly 90 countries. Many of those who attend Acton Institute conferences, including Acton University, receive financial support to cover expenses such as room and board, conference fees, and travel in cases of need. The staff of the Education Department also invests considerable time in cultivating ecumenical networks of religious leaders, students, educators, and businesspeople in order to expand the Institute's reach, develop strategic partnerships, and remain connected to the needs and demands of the Institute's constituencies. 2183610 10942 130211 General Education and Communications: The Institute reaches out to business leaders, policymakers, students, and religious and community leadership groups through lectures, media products, web and social media, and various writings. The Institute hosts a variety of events across the nation to engage our supporters and partners. In 2023, we hosted luncheons and dinners with distinguished Acton lecturers that ranged from 25-100+ participants in Houston, Dallas, Chicago, Minneapolis, and Pittsburgh. Additionally, we hosted our 33rd Annual Dinner which was held in Grand Rapids to promote outreach and to thank supporters for their partnership. The dinner and program festivities included prominent public speakers, Institute supporters and partners from all over the world. Over 500 participated, representing many states and several foreign countries. We host a busy slate of activities and events in our local facility for discussions of a variety of topics related to our work, including our Acton Lecture Series. Acton Institute also operates a bookstore to promote and sell its own publications, in addition to outside publications, related to our mission and program outreach areas. These educational materials were sold, distributed and exhibited at a variety of events throughout the world. Our rich and robust web presence centers on the Acton website (www.acton.org), and includes other Acton sites such as Religion and Liberty Online as well as a great deal of current and historical Acton-produced content. The Institute has a broad and growing presence in social media. This platform has steadily increased the scope and frequency of Acton's outreach to the general public. The Communications Department manages the growing family of Acton websites, blog, podcasts, and social media which use leading technology to integrate text, audio, and video content in easily accessible formats and venues to promote Acton's message to web users. It publishes the print and digital editions of the redesigned Religion & Liberty. The Communications Department also connects Acton experts with print and broadcast journalists covering faith and policy issues. Acton's newest documentary film The Hong Konger was released in 2023. It received multiple film festival screenings and awards and continues to bring exposure to the imprisonment of Jimmy Lai and his fight for freedom in Hong Kong. 2110414 664409 2217 Research: The Institute's academic investigations are conducted by its Research Department. The work produced at Acton Research includes the disciplines of philosophy, economics, theology, and history, among others, and it includes the contributions of both in-house research fellows, affiliates, and of invited scholars. Additionally, the materials and research produced at the Acton Institute are delivered locally in Grand Rapids as well as at national and international conferences with the goal of reaching the scholarly community at large. The Research Department publishes books, journals, monographs, and occasional papers, along with essays at respected and scholarly online outlets. The Journal of Markets & Morality is a semi-annual refereed journal that provides a forum for scholars from many disciplines to engage issues concerning the morality of the marketplace. The Christian Social Thought Series examines, in each volume, a key economic issue facing Christians. Select primary sources are translated and edited for wider dissemination and use by scholars. Non-Christians have also written articles and books addressing relevant themes of interest to the Acton Institute, such as liberty, religious freedom, and the free economy. The Research Department also manages Acton's academic scholarship programs. Fellowships are awarded to provide financial assistance to promising doctoral candidates, graduate students, and seminarians who are advancing an understanding of the connection between economic liberty and religious values. Free Market Mini-Grants help fund university course development and faculty research in market economics at colleges, universities, and seminaries in the United States and Canada. The Freedom and Prosperity Grant promotes research by scholars internationally into the relationship between freedom and prosperity using the Atlantic Council Freedom and Prosperity Indexes. The Calihan Academic Grants provide financial assistance to scholars and graduate students whose academic work shows outstanding potential to advance understanding in the relationship between theology and the principles of the free and virtuous society. The annual Novak Award recipient is presented with a prize to acknowledge and reward new research on the relationship between religion, economic freedom, and the free and virtuous society. Lastly, the Research Department manages or helps manage a number of programs, including (1) a small, curated conference for religious scholars held in Grand Rapids, (2) larger conferences for scholars, graduate students, public intellectuals and leading religious figures, and (3) an academic colloquium held annually in Grand Rapids, (4) the scholarly and programmatic outreach of Acton's Rome office. Internationally, we have held conferences on various topics such as economic liberty, justice, economic history, poverty and development, Catholic social teaching, war and peace, Protestant social thought, Judaism and the economy, property rights, monetary policy, and limited government. 786632 28795 0 The Center for Social Flourishing promotes Acton's message in the context of poverty alleviation, both domestic and global. The Center does this through educational events, research, a partnership network, and multimedia products, including a new feature-length documentary film about poverty in the United States. In 2023, the Center organized three "CityFAVS" conferences in collaboration with Acton's Programs department. These events gathered a mix of roughly 25 students, business leaders, nonprofit professionals, and pastors for 2.5 days of lectures and discussion on themes relevant to urban poverty. The Center also organized monthly "listening sessions" with local Grand Rapids nonprofits to build our partnership network and learn about the work being done in our community as we refine our approaches to delicate topics. A new website is under development. The Center also began identifying affiliate research fellows and organizations that will be invited to join our partner network. Research was conducted into the Center's approach to different topics. The largest individual project of the Center is the new documentary on poverty in the United States. Directed by Michael Miller, who is also the Center's director, the film will explore the sources of American poverty and social isolation. In 2023, about 40 interviews were filmed in Washington, D.C., Detroit, Los Angeles, and other locations. The film is expected to be completed by mid-2025 and be submitted for film festivals. Acton's media products were distributed with a focus on digital platforms. They can be found on familiar platforms such as Amazon and iTunes, in addition to others. A curriculum and related website about enterprise solutions to poverty in the developing world (PovertyCure) continued to be promoted. Many schools and universities have incorporated this resource into their curriculums. The project seeks to build a network of likeminded organizations as well as to promote a proper understanding of the human person and society. The media projects will encourage solutions that create opportunity and unleash the entrepreneurial spirit. Acton's documentary Poverty, Inc. has earned more than 45 film festival awards to date, including the $100,000 Templeton Freedom Award. The film has screened more than 500 times in 28 countries. Its impact continues and it streams on multiple platforms. 786632 28795 10393003 true true false false false false false false true true true false false true false true false false true true true true true true false false true true true false false false false false false false false true false false false false false false false false true X 258 0 true 45 true true true true IT false false false true true false false false false false false X 14 12 false false false false true true false true true false false true true true true true true true true false CO CT FL AL IL KS KY ME AK MD MA MI MN MS NV NH NM NC OH OK OR PA RI SC TN UT VA AR WA WV WI X X Tom Vogt 6164543080 98 E Fulton St 101 Grand Rapids MI 49503 David Humphreys Chairman 1.0 X X 0 0 0 Frank Hanna III Vice Chairman 1.0 X X 0 0 0 JC Huizenga Secretary 1.0 X X 0 0 0 John Kennedy III Treasurer 1.0 X X 0 0 0 Kris Mauren President 50.0 X X 336734 0 42146 Rev Robert A Sirico President Emeritus 50.0 X X 162100 0 7930 David Durell Director 1.0 X 0 0 0 Joan Quintana Director 1.0 X 0 0 0 John Hern Director 1.0 X 0 0 0 Leslie Graves Director 1.0 X 0 0 0 Maria Montserrat Director 1.0 X 0 0 0 Michael Muraski Director 1.0 X 0 0 0 Nathan Bond Director 1.0 X 0 0 0 Nathaniel Fischer Director (Part Year) 1.0 X 0 0 0 Patricia Duthler Director 1.0 X 0 0 0 Rick DeVos Director (Part Year) 1.0 X 0 0 0 Tom Vogt Chief Financial Officer 50.0 X 125515 0 35156 Stephen Barrows Chief Operating Officer 50.0 X 181378 0 37466 Alejandro Chafuen Managing Director of International 50.0 X 175902 0 34278 Eric Kohn Director of Communications 50.0 X 132534 0 28022 John Pinheiro Director of Research 50.0 X 129862 0 31586 Kevin Augustyn VP of Development 50.0 X 165646 0 36105 Michael Miller Director of Media 50.0 X 166794 0 38789 1576465 0 291478 11 false true false Bluewater Technologies Group Inc 30303 Beck Rd Wixom MI 48393 Event Media Production 355558 Galvin Technologies 9745 Randall Drive STE 140 Carmel IN 46280 Software Consulting 188695 Iron Light Inc 300 S Riverside Plaza STE 1625 Chicago IL 60606 Marketing and Promotion 130500 Salesforcecom Inc PO Box 203141 Dallas TX 753203141 Software 107127 4 3131 183396 9652352 74474 9838879 Education 900099 352556 352556 Research 900099 2217 2217 Gen. Education/Communication 900099 54280 54280 1166 1166 0 0 410219 2036391 1008314 1028077 6750 9685 -2935 0 -2935 -2935 4189264 4298727 -109463 0 -109463 -109463 37950 183396 264082 -226132 -226132 106992 31061 75931 75931 0 0 0 0 0 12022890 486150 1005379 692482 X 157282 157282 745346 745346 640814 640814 914926 671763 61236 181927 2957867 2171745 197969 588153 154925 113750 10369 30806 267070 196090 17875 53105 286583 210417 19181 56985 11971 773 11198 42344 2732 39612 22713 22713 1486941 1421185 15409 50347 145114 144126 988 756768 551128 24654 180986 45183 37261 4751 3171 116357 91746 13229 11382 277864 160279 51767 65818 2374109 2372028 857 1224 372572 196790 84795 90987 29150 19584 4730 4836 Equipment Rental & Maint. 153433 126531 16133 10769 Unrelated Business Income Tax 173880 173880 Meals & Entertainment 41115 33875 4211 3029 503015 327758 86660 88597 12677342 10393003 838516 1445823 3132763 336043 2156570 4097293 2483654 782440 109530 317608 0 0 30044 29735 493808 536906 9562439 3429778 5994962 6132661 10030115 5076522 5065000 10795810 0 0 0 29496446 28105018 510622 108549 0 1277000 45331 1787622 153880 X 15261040 16143840 12447784 11807298 27708824 27951138 29496446 28105018 X -654452 1905080 -1008314 X false true X true false X 9603513 8177879 14007762 11861238 9838879 53489271 0 0 9603513 8177879 14007762 11861238 9838879 53489271 16746342 36742929 199598 76111 77474 15819 1028077 1397079 281360 346035 483259 810521 645095 2566270 0 0 0 0 0 0 57452620 1830506 0.6395 0.6229 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 567689 37215 25168 579736 705185 -112404 25092 567689 643047 83354 21216 705185 572429 12809 79745 21936 643047 510261 72429 10261 572429 0.0 1.0 0.0 false false 1080000 1080000 6084949 1605902 4479047 2276436 1703065 573371 121054 120811 243 6132661 Common Stock of Privately Held Corp 6279000 F Fixed Income 4516810 F 10795810 Refundable Advances 45331 45331 13305639 1905080 345237 40746 2291063 11014576 1008314 1008314 12022890 13063325 345237 40746 385983 12677342 0 0 12677342 Schedule D, Part V, Line 4 Intended uses of endowment funds The intended use for the endowment fund is to support the Novak Award. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Rental Expenses - 9685 Cost of Goods Sold - 31061 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Taxable income from Forms K-1 not recorded on books - 1008314 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental Expenses - 9685 Cost of Goods Sold - 31061 true Europe (Including Iceland and Greenland) 1 2 Program Services Education 191530 Europe (Including Iceland and Greenland) 0 0 Grantmaking 270988 South America 0 0 Grantmaking 142420 Central America and the Caribbean 0 0 Grantmaking 44873 Middle East and North Africa 0 0 Grantmaking 117004 South Asia 0 0 Grantmaking 57625 North America (Canada & Mexico only) 0 0 Grantmaking 7904 1 2 0 0 1 2 832344 0 832344 South America The Acton Institute has established relationships with several international affiliate organizations that share our mission and seek to promote ideas of the Acton Institute. The affiliates are independent organizations that work with Acton to promote the ideas of a free and virtuous society in their own countries and within their own cultural context. Acton provides these affiliates with small grants for conferences, publications, website maintenance, translation, and other activities. 29000 Electronic Transfer Central America and the Caribbean Support for Book Project 12500 Electronic Transfer South America Support for Research 11500 Electronic Transfer 3 0 Education and Travel Assistance South America 104 101920 Wire Education and Travel Assistance Central America and the Caribbean 39 27924 Wire Education and Travel Assistance Europe (Including Iceland and Greenland) 140 209359 Wire Education and Travel Assistance Sub-Saharan Africa 90 117004 Wire Education and Travel Assistance South Asia 43 57625 Wire Education and Travel Assistance North America (Canada & Mexico only) 8 7904 Wire false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds Grant recipients are required to submit a written report detailing how the grant funds were used. The reports are reviewed by Acton staff to verify proper use. Some grants relate to Acton sponsored events and can be verified internally. Grant funds may be revoked for use outside of grant purpose. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; SOUTH AMERICA-Accrual Schedule F, Part III Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN -Accrual EUROPE (INCLUDING ICELAND AND GREENLAND) -Accrual NORTH AMERICA (CANADA & MEXICO ONLY) -Accrual SOUTH AMERICA -Accrual SOUTH ASIA -Accrual SUB-SAHARAN AFRICA -Accrual X X X X X true Optimize Consulting PO Box 660121 Austin TX 78766 Fundraising Consulting false 0 22713 -22713 0 22713 -22713 CO CT FL AL IL KS KY ME AK MD MA MI MN MS NV NH NM NC ND OH OK OR PA RI SC TN UT VA AR WA WV WI Annual Dinner 221346 183396 37950 1055 122058 2150 138819 0 0 221346 183396 37950 1055 122058 2150 138819 264082 -226132 Schedule G, Part I, Line 2b(v) payment of fees or payment of expenses OPTIMIZE CONSULTING-THE PROFESSIONAL FUNDRAISING SERVICES WERE CONSULTING IN NATURE, NO GROSS RECEIPTS WERE DIRECTLY GENERATED FROM THE SERVICES PROVIDED.; true Faulkner University 5345 Atlanta Hwy Montgomery AL 36109 630329409 501(c)(3) 7000 Organizational Support Better Way Detroit 60 E Milwaukee AVe Suite 2923 Detroit MI 48202 844915322 501(c)(3) 80235 Organization support Center for Civil Society 5885 Colleen Dr Troy MI 48085 204509029 501(c)(3) 12500 Organization support 3 0 Research, Fellowship 251 460905 Travel Scholarships 413 284441 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Grant recipients are required to submit a written report detailing how the grant funds were used. The reports are reviewed by Acton staff to verify proper use. Some grants relate to Acton sponsored events and can be verified internally. Grant funds may be revoked for use outside of grant purpose. X true true X X X X false false false false false false false true false Kris Mauren President 319834 0 13500 0 3400 0 9702 0 32444 0 378880 0 0 0 Rev Robert A Sirico President Emeritus 150000 0 4500 0 7600 0 7202 0 728 0 170030 0 0 0 Tom Vogt Chief Financial Officer 123015 0 2500 0 0 0 6929 0 28227 0 160671 0 0 0 Stephen Barrows Chief Operating Officer 178878 0 2500 0 0 0 7687 0 29779 0 218844 0 0 0 Alejandro Chafuen Managing Director of International 173902 0 2000 0 0 0 7580 0 26698 0 210180 0 0 0 Michael Miller Director of Media 155294 0 11500 0 0 0 7523 0 31266 0 205583 0 0 0 Kevin Augustyn VP of Development 163646 0 2000 0 0 0 7068 0 29037 0 201751 0 0 0 Eric Kohn Director of Communications 131034 0 1500 0 0 0 6953 0 21069 0 160556 0 0 0 John Pinheiro Director of Research 127862 0 2000 0 0 0 5812 0 25774 0 161448 0 0 0 Schedule J, Part I, Line 1a Health or social club dues or initiation fees Kris Mauren utilizes the organization's membership with University Club for bona-fide business purposes to conduct offsite meetings with staff and donors. It is policy to have him reimburse the organization for any personal charges that are not considered bona-fide business expenses. This benefit is treated as nontaxable. Schedule J, Part I, Line 7 Non-fixed payments Non-fixed payments in the form of bonuses were given to the following individuals: Robert Sirico, President Emeritus Kris Mauren, President Michael Miller, Chief of Strategic Initiatives Alejandro Chafuen, Managing Director of International Eric Kohn, Director of Communications Stephen Barrows, Chief Operating Officer Kevin Augustyn, VP Development Tom Vogt, CFO John Pinheiro, Director of Research X 10 74474 Cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part III, Line 2 New program services Acton launched the Center for Social Flourishing in 2023. The activity of the Media Department was moved to this new program while the promotion of the documentary The Hong Konger is now being managed under the Communications program. Form 990, Part III, Line 4d Description of other program services (Expenses $ 786,632 including grants of $ 28,795)(Revenue $ 0) The Center for Social Flourishing promotes Acton's message in the context of poverty alleviation, both domestic and global. The Center does this through educational events, research, a partnership network, and multimedia products, including a new feature-length documentary film about poverty in the United States. In 2023, the Center organized three "CityFAVS" conferences in collaboration with Acton's Programs department. These events gathered a mix of roughly 25 students, business leaders, nonprofit professionals, and pastors for 2.5 days of lectures and discussion on themes relevant to urban poverty. The Center also organized monthly "listening sessions" with local Grand Rapids nonprofits to build our partnership network and learn about the work being done in our community as we refine our approaches to delicate topics. A new website is under development. The Center also began identifying affiliate research fellows and organizations that will be invited to join our partner network. Research was conducted into the Center's approach to different topics. The largest individual project of the Center is the new documentary on poverty in the United States. Directed by Michael Miller, who is also the Center's director, the film will explore the sources of American poverty and social isolation. In 2023, about 40 interviews were filmed in Washington, D.C., Detroit, Los Angeles, and other locations. The film is expected to be completed by mid-2025 and be submitted for film festivals. Acton's media products were distributed with a focus on digital platforms. They can be found on familiar platforms such as Amazon and iTunes, in addition to others. A curriculum and related website about enterprise solutions to poverty in the developing world (PovertyCure) continued to be promoted. Many schools and universities have incorporated this resource into their curriculums. The project seeks to build a network of likeminded organizations as well as to promote a proper understanding of the human person and society. The media projects will encourage solutions that create opportunity and unleash the entrepreneurial spirit. Acton's documentary Poverty, Inc. has earned more than 45 film festival awards to date, including the $100,000 Templeton Freedom Award. The film has screened more than 500 times in 28 countries. Its impact continues and it streams on multiple platforms. Form 990, Part VI, Line 6 Classes of members or stockholders The corporation is organized on a membership basis. There are two classes of members: full members and associate members. Only full members are entitled to vote. The full members elect one or more members of the governing body, the Board of Directors. The original members were appointed in the founding documents of incorporation. New members may be added by a two-thirds vote of the full members. The Board of Directors, by unanimous action, may terminate the membership of any member who fails to comply with the bylaws or regulations. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Members have the ability to elect or appoint one or more members of the organization's governing body, the Board of Directors. The bylaws grant members the power to fill vacancies or remove existing directors by a majority vote. Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 is prepared by an independent CPA firm. It is reviewed in detail by the Director of Finance. A draft copy of the Form 990 is electronically provided to the members of the Board of Directors for review prior to filing. In addition, a copy of the Form 990 draft will be available in a secured part of the website. Form 990, Part VI, Line 12c Conflict of interest policy Officers,board members, and key employees sign annual conflict of interest statements which are reviewed by the Director of HR and the President. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Board, along with the Compensation Committee, investigates and determines the compensation package for the President and President Emeritus. The President and Human Resources determine the compensation for all other officers. The process includes comparison to similar organizations and salary surveys as well as analysis of responsibilities and performance. The approval process for the President, President Emeritus and all other officers is documented in the minutes. Form 990, Part VI, Line 15b Process to establish compensation of other employees See narrative for Form 990, Part VI, Line 15a. Form 990, Part VI, Line 19 Required documents available to the public The organization's governing documents, conflict of interest policy, and financial statements are made available upon request. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 1166, Related or Exempt Function Revenue: 1166, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part IX, Line 11g Other Fees Contracted Services - Total Expense: 1200614, Program Service Expense: 1134858, Management and General Expenses: 15409, Fundraising Expenses: 50347; Honorariums - Total Expense: 286327, Program Service Expense: 286327, Management and General Expenses: , Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Taxable income from Forms K-1 not recorded on books - -1008314;