LEGAL PRIORITIES INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LEGAL PRIORITIES INC (EIN 85-1024198)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-14
- IRS object ID
- 202413199349306686
- Schema version
- 2023v5.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-14T11:24:26-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390974031 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEGNER CPAS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 419 N LEE ST | AddressLine1Txt |
| City | ALEXANDRIA | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 223142301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 851024198 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEGAL PRIORITIES INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEGA | BusinessNameControlTxt |
| Phone | 3215085837 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6 LIBERTY SQUARE 6079 | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02109 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERIC MARTINEZ | PersonNm |
| Person Title | BOARD DIRECTOR AND TREASURER | PersonTitleTxt |
| Phone | 3215085837 | PhoneNum |
| Signature | 2024-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GLENN MILLER CPA | PreparerPersonNm |
| PTIN | P00086726 | PTIN |
| Phone | 7035190990 | PhoneNum |
| Preparation | 2024-11-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INSTITUTE FOR LAW & AI | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ERIC MARTINEZ | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6 LIBERTY SQUARE 6079 | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02109 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $963,314 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | LAW-AI.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2020 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | OUR MISSION IS TO RESEARCH AND ADVISE ON THE LEGAL CHALLENGES POSED BY ARTIFICIAL INTELLIGENCE. WE BELIEVE THAT SOUND LEGAL ANALYSIS WILL PROMOTE SECURITY, WELFARE, AND THE RULE OF LAW. OUR VISION IS A WORLD WITH SAFE AND BENEFICIAL OUTCOMES FROM TRANSFORMATIVE AI. | ActivityOrMissionDesc |
| Voting Members Governing Body | 3 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 1 | VotingMembersIndependentCnt |
| Total Employee | 3 | TotalEmployeeCnt |
| Total Volunteers | 11 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,458,617 | PYContributionsGrantsAmt |
| CY Contributions Grants | $870,664 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $92,650 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,458,617 | PYTotalRevenueAmt |
| CY Total Revenue | $963,314 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $91,435 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $60,751 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $495,512 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $536,384 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $9,283 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $557,696 | PYOtherExpensesAmt |
| CY Other Expenses | $519,533 | CYOtherExpensesAmt |
| PY Total Expenses | $1,144,643 | PYTotalExpensesAmt |
| CY Total Expenses | $1,116,668 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $313,974 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$153,354 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $792,627 | TotalAssetsBOYAmt |
| Total Assets EOY | $262,034 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $64,829 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $36,089 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $727,798 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $225,945 | NetAssetsOrFundBalancesEOYAmt |
| Mission | OUR MISSION IS TO RESEARCH AND ADVISE ON THE LEGAL CHALLENGES POSED BY ARTIFICIAL INTELLIGENCE. WE BELIEVE THAT SOUND LEGAL ANALYSIS WILL PROMOTE SECURITY, WELFARE, AND THE RULE OF LAW. OUR VISION IS A WORLD WITH SAFE AND BENEFICIAL OUTCOMES FROM TRANSFORMATIVE AI. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $738,845 | ExpenseAmt |
| Grant | $60,751 | GrantAmt |
| Revenue | $92,650 | RevenueAmt |
| Desc | RESEARCH: - WE PUBLISHED 2 PEER-REVIEWED ACADEMIC PAPERS, 3 POLICY REPORTS, AND 2 RESEARCH ARTICLES, WITH THOUSANDS OF DOWNLOADS ON SSRN, AS WELL AS 3 COMMENTARIES/BLOG POSTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $78,804 | ExpenseAmt |
| Desc | OUTREACH:- WE RAN OUR ANNUAL SUMMER RESEARCH FELLOWSHIP WITH 6 FELLOWS FOCUSED ON ARTIFICIAL INTELLIGENCE.- WE HOSTED MULTIPLE SMALL EVENTS FOR PEOPLE INTERESTED IN WORKING AT THE INTERSECTION OF LAW AND AI. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $21,996 | ExpenseAmt |
| Desc | ADVOCACY & ADVISORY:- WE TESTIFIED BEFORE THE US SENATE'S AI INSIGHT FORUM ON LIABILITY FOR AI-INVOLVED HARMS- WE SUBMITTED A PUBLIC COMMENT ON OMB'S PROPOSED CHANGES TO CIRCULAR A-4THE CENTRAL DOCUMENT INSTRUCTING U.S. FEDERAL AGENCIES ON HOW TO PERFORM BENEFIT-COST ANALYSIS. - WE ADVISED POLICYMAKERS, CIVIL SOCIETY ORGANIZATIONS, AND INDUSTRY ON QUESTIONS WITHIN OUR AREAS OF EXPERTISE | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $839,645 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 12 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 3 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 3 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 1 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JENNIFER DEL CAMPO | PersonNm |
| Phone | 3215085837 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2263 W NEW HAVEN AVE 339 | AddressLine1Txt |
| City | MELBOURNE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32904 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| CHRISTOPH WINTER | |||||||
| PRESIDENT | 30.00 | Yes (X) | Yes (X) | $75,229 | $0 | $0 | |
| ERIC MARTINEZ | |||||||
| TREASURER | 10.00 | Yes (X) | Yes (X) | $16,659 | $0 | $0 | |
| JONAS SCHUETT | |||||||
| SECRETARY | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CULLEN O'KEEFE | |||||||
| DIRECTOR (THRU SEPT 2023) | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| JADE LEUNG | |||||||
| DIRECTOR (THRU SEPT 2023) | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| ALFREDO PARRA | |||||||
| CHIEF OF STAFF | 40.00 | Yes (X) | $82,494 | $0 | $9,057 | ||
| MATTHIJS MASS | |||||||
| SENIOR RESEARCH FELLOW | 40.00 | $118,002 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $292,384 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $9,057 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAWRENCE LEGAL | BusinessNameLine1Txt |
Contractor Address ContractorAddress
Foreign Address ForeignAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RIDDERSPOORWEG 169 1032 LL | AddressLine1Txt |
| City | AMSTERDAM | CityNm |
| Country | NL | CountryCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | LEGAL RESEARCH | ServicesDesc |
| Compensation | $106,002 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $870,664 | AllOtherContributionsAmt |
| Total Contributions | $870,664 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RESEARCH SERVICES | Desc |
| Business | 541700 | BusinessCd |
| Total Revenue Column | $92,650 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $92,650 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $92,650 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $963,314 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $92,650 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,000 | TotalAmt |
| Program Services | $50,000 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,751 | TotalAmt |
| Program Services | $10,751 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $192,573 | TotalAmt |
| Program Services | $183,439 | ProgramServicesAmt |
| Fundraising | $9,134 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $282,853 | TotalAmt |
| Program Services | $187,618 | ProgramServicesAmt |
| Management And General | $95,235 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,971 | TotalAmt |
| Program Services | $30,216 | ProgramServicesAmt |
| Management And General | $7,755 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,987 | TotalAmt |
| Program Services | $18,292 | ProgramServicesAmt |
| Management And General | $4,695 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,489 | TotalAmt |
| Program Services | $24,582 | ProgramServicesAmt |
| Management And General | $7,907 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,420 | TotalAmt |
| Management And General | $37,420 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $276,864 | TotalAmt |
| Program Services | $263,190 | ProgramServicesAmt |
| Management And General | $13,674 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,170 | TotalAmt |
| Program Services | $3,989 | ProgramServicesAmt |
| Management And General | $5,181 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,529 | TotalAmt |
| Program Services | $5,649 | ProgramServicesAmt |
| Management And General | $20,880 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,553 | TotalAmt |
| Program Services | $1,585 | ProgramServicesAmt |
| Management And General | $9,819 | ManagementAndGeneralAmt |
| Fundraising | $149 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,626 | TotalAmt |
| Program Services | $1,120 | ProgramServicesAmt |
| Management And General | $53,506 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,407 | TotalAmt |
| Program Services | $57,407 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,450 | TotalAmt |
| Program Services | $915 | ProgramServicesAmt |
| Management And General | $3,535 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,692 | TotalAmt |
| Management And General | $4,692 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,421 | TotalAmt |
| Program Services | $179 | ProgramServicesAmt |
| Management And General | $2,242 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUES & SUBSCRIPTIONS | Desc |
| Total | $1,691 | TotalAmt |
| Program Services | $631 | ProgramServicesAmt |
| Management And General | $1,060 | ManagementAndGeneralAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $221 | TotalAmt |
| Program Services | $82 | ProgramServicesAmt |
| Management And General | $139 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,116,668 | TotalAmt |
| Program Services | $839,645 | ProgramServicesAmt |
| Management And General | $267,740 | ManagementAndGeneralAmt |
| Fundraising | $9,283 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $743,811 | BOYAmt |
| EOY | $168,221 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $65,000 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,760 | BOYAmt |
| EOY | $14,452 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $22,137 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $7,776 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,713 | BOYAmt |
| EOY | $14,361 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,343 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $792,627 | BOYAmt |
| EOY | $262,034 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,486 | BOYAmt |
| EOY | $36,089 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,343 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,829 | BOYAmt |
| EOY | $36,089 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $342,659 | BOYAmt |
| EOY | $195,557 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $385,139 | BOYAmt |
| EOY | $30,388 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $727,798 | BOYAmt |
| EOY | $225,945 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $792,627 | BOYAmt |
| EOY | $262,034 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$153,354 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$348,499 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $156,499 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $750,428 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,458,617 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $870,664 | CurrentTaxYearAmt |
| Total | $3,236,208 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $156,499 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $750,428 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,458,617 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $870,664 | CurrentTaxYearAmt |
| Total | $3,236,208 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,747,807 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,488,401 | PublicSupportTotal170Amt |
| Total Support | $3,236,208 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $92,650 | GrossReceiptsRltdActivitiesAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $21,997 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $21,997 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,094,671 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $1,116,668 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $186,667 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $46,667 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $186,667 | CurrentYearAmt |
| Total | $186,667 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $280,001 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $21,997 | CurrentYearAmt |
| Total | $21,997 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $46,667 | CurrentYearAmt |
| Total | $46,667 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $70,001 | GrassrootsCeilingAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,137 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,776 | DepreciationAmt |
| Book Value | $14,361 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $14,361 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $963,314 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $963,314 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $963,314 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,465,167 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $348,499 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $348,499 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,116,668 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,116,668 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART XII, LINE 2D - OTHER ADJUSTMENTS: | FormAndLineReferenceDesc |
| Explanation | LOSS ON REFUND OF CONTRIBUTIONS 348,499. | ExplanationTxt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| EUROPE | 0 | 0 | RESEARCH STIPEND | $9,951 |
| NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES | 0 | 0 | RESEARCH STIPEND | $800 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $10,751 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $10,751 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (2 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|
| STIPEND | EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIU | 1 | $9,951 | EFT | FMV |
| STIPEND | NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES | 1 | $800 | EFT | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | STIPEND OPPORTUNITIES ARE PUBLICLY ADVERTISED WITH CLEARLY-DELINEATED SELECTION CRITERIA. THE ORGANIZATION APPOINTS A SELECTION COMMITTEE THAT EVALUATES ALL APPLICANTS ALONG THESE CRITERIA AND DOCUMENTS ITS DECISIONS THOROUGHLY AND IN A TIMELY MANNER. THE BOARD ALSO SIGNS OFF ON THE DECISIONS TO AWARD STIPENDS. ALL STIPEND RECIPIENTS MUST SIGN AN AGREEMENT DELINEATING THE PURPOSE AND USE OF THE FUNDS. ADDITIONALLY, SELECTED SUMMER RESEARCH FELLOWS ARE ASSIGNED A MENTOR TO SUPPORT THEM (WHICH IMPROVES MONITORING), AND FELLOWS HAVE TO GIVE A PRESENTATION ABOUT THEIR FINDINGS AT THE END OF THE FELLOWSHIP. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | STIPENDS | GrantTypeTxt |
| Recipient | 5 | RecipientCnt |
| Cash Grant | $50,000 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | STIPEND OPPORTUNITIES ARE PUBLICLY ADVERTISED WITH CLEARLY-DELINEATED SELECTION CRITERIA. THE ORGANIZATION APPOINTS A SELECTION COMMITTEE THAT EVALUATES ALL APPLICANTS ALONG THESE CRITERIA AND DOCUMENTS ITS DECISIONS THOROUGHLY AND IN A TIMELY MANNER. THE BOARD ALSO SIGNS OFF ON THE DECISIONS TO AWARD STIPENDS. ALL STIPEND RECIPIENTS MUST SIGN AN AGREEMENT DELINEATING THE PURPOSE AND USE OF THE FUNDS. ALL SELECTED SUMMER INSTITUTE PARTICIPANTS MET IN PERSON FOR THE EVENT, WHERE THEY PARTICIPATED IN TALKS, SEMINARS, AND WORKSHOPS ALONGSIDE STAFF OF LEGAL PRIORITIES. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD OF DIRECTORS REVIEWS AND DISCUSSES FORM 990 AT A BOARD MEETING AND VOTES TO APPROVE THE FORM BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS MUST SIGN AN ANNUAL CONFLICT OF INTEREST STATEMENT. AT EVERY OFFICIAL BOARD MEETING, BOARD MEMBERS ARE REMINDED OF THEIR DUTY TO DECLARE ANY CONFLICTS OF INTEREST THAT MAY EXIST. IF A CONFLICT EXISTS, BOARD MEMBERS WITH A CONFLICT OF INTEREST REFRAIN FROM VOTING ON THE MATTER. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION DRAFTED A COMPENSATION POLICY IN EARLY 2021 USING EXTENSIVE COMPARABILITY DATA. THE POLICY WAS REVIEWED AND APPROVED BY PERSONS WITHOUT A CONFLICT OF INTEREST, AND DELIBERATIONS WERE RECORDED IN A TIMELY MANNER.TWO BOARD OF DIRECTORS RECEIVED COMPENSATION IN 2023. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE. |
| FORM 990, PART IX, LINE 11G | OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 263,190. MANAGEMENT AND GENERAL EXPENSES 13,674. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 276,864. |