2022-11-15T15:19:01-06:00 2021-12-31 390859910 BAKER TILLY US LLP 225 S 6TH ST 2300 MINNEAPOLIS MN 55402 990 2021-01-01 861325445 CICERO RESEARCH CICE 5128152028 2112 RIO GRANDE STREET AUSTIN TX 78705 BLAKE BRICKMAN DIRECTOR 5128152028 2022-11-14 1 BLAKE BRICKMAN XXX-XX-XXXX LAWRENCE H MOHR CPA P00447603 6128764500 2022-11-14 X 0 AAL1 IAL1 2021 2022-09-23 18:48:47Z X BLAKE BRICKMAN 2112 RIO GRANDE STREET AUSTIN TX 78705 13029248 0 X CICEROINSTITUTE.ORG X 2020 TX THE CICERO INSTITUTE CREATES EDUCATIONAL MATERIALS THAT ADDRESS BROKEN SYSTEMS IN THE PUBLIC SECTOR TO ADVANCE LIBERTY AND OPPORTUNITY FOR ALL AMERICANS. 6 6 0 3 0 0 0 13029248 0 0 0 0 0 0 0 13029248 0 2500000 0 0 0 0 0 0 7406 0 817893 0 3317893 0 9711355 0 9719742 0 8387 0 9711355 X THE CICERO INSTITUTE APPLIES THE INNOVATIVE ENERGY OF AMERICA'S LEADING TECHNOLOGISTS AND ENTREPRENEURS TO BROKEN SYSTEMS IN THE PUBLIC SECTOR TO ADVANCE LIBERTY AND OPPORTUNITY FOR ALL AMERICANS. OUR LEADERSHIP AND NETWORK CONSIST OF SOME OF TODAY'S MOST SUCCESSFUL ENTREPRENEURS, INVESTORS, AND BUILDERS.OUR CULTURE CELEBRATES IDEAS, INNOVATION, AND RESULTS. WE SEEK TO CREATE A COMPETITION OF IDEAS THAT MIRRORS THE FREE PARTS OF THE AMERICAN PRIVATE SECTOR, SPURRING ENTREPRENEURSHIP, INNOVATION, AND RESULTS IN PLACES WHERE THEY DON'T CURRENTLY EXIST. 0 0 3128025 2500000 PUBLIC POLICY RESERACH: THE CICERO TEAM INCUBATES, DEVELOPS, AND FIGHTS FOR POLICIES THAT APPLY THE PRINCIPLES OF A FREE SOCIETY AND SOLVE PROBLEMS AT THE STATE LEVEL, IMPACTING MILLIONS OF AMERICANS. 3128025 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 6 6 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 AL AR CA CT FL GA HI IL KS MD MA MI MN MS NH NJ NM NY ND OR PA RI SC TN TX UT WV WI X THE ORGANIZATION 5128152028 2112 RIO GRANDE STREET AUSTIN TX 78705 X JOSEPH LONSDALE PRESIDENT 1.00 1.00 X X 0 0 0 TAYLER LONSDALE VICE PRESIDENT 1.00 1.00 X X 0 0 0 CLAY SPENSE SECRETARY 1.00 1.00 X X 0 0 0 BLAKE BRICKMAN DIRECTOR 1.00 1.00 X X 0 0 0 TYSON HENDRICKSEN DIRECTOR 1.00 0.00 X 0 0 0 AARON WEBMAN DIRECTOR 1.00 0.00 X 0 0 0 0 0 0 0 0 0 0 FREDRICK RESEARCH LLC 13359 NORTH HIGHWAY 183 AUSTIN TX 78750 RESEARCH 150000 1 13029248 6326000 13029248 13029248 0 0 0 X 2500000 2500000 5601 4935 666 1450 1450 483330 390339 92991 10513 4957 5556 23331 11002 4923 7406 964 455 509 41618 17432 24186 1426 1426 3325 1568 1757 PROGRAM EXPENSES 241694 195813 45881 MISCELLANEOUS EXPENSE 4456 1437 3019 TAXES AND LICENSES 185 87 98 3317893 3128025 182462 7406 3001757 359192 34219 1426 0 32793 6326000 0 9719742 8387 0 8387 X 0 7667248 0 2044107 0 9711355 0 9719742 9711355 0 X 0 1 X 1 0 X 13029248 13029248 13029248 13029248 6883660 6145588 0 13029248 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 34219 1426 32793 32793 INTEREST IN LIMITED LIABILITY COMPANY 6326000 F 6326000 X 13029248 0 13029248 0 13029248 3317893 0 3317893 0 3317893 PART X, LINE 2: RESEARCH HAS RECEIVED NOTIFICATION THAT IT QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING PROVISIONS OF STATE LAW AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. HOWEVER, RESEARCH MAY BE SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME THAT IS DERIVED FROM ACTIVITIES NOT IN FURTHERANCE OF THE PURPOSES FOR WHICH IT WAS GRANTED EXEMPTION. RESEARCH HAD NO SOURCES OF UNRELATED BUSINESS INCOME AND ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL INCOME TAX. RESEARCH FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON THE TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, RESEARCH MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. RESEARCH DOES NOT BELIEVE THAT IT HAS ANY UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2021. 1 UATX 912 S CAPITAL OF TEXAS HIGHWAY STE 180 AUSTIN TX 78746 871925354 501(C)(3) 2500000 0 HIGHER EDUCATION PROJECT 1 0 PART I, LINE 2: CICERO RESEARCH (CICERO) FISCALLY SPONSORS NASCENT NONPROFIT ORGANIZATIONS THAT INTEND TO SEEK OR ARE AWAITING A TAX-EXEMPT DETERMINATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE WHEN THE MISSIONS OF SUCH ORGANIZATIONS ARE ALIGNED WITH CICERO'S MISSION. CICERO MAINTAINS FULL OVERSIGHT AUTHORITY OVER ALL FUNDS RECEIVED UNDER THE SPONSORSHIP AGREEMENT TO ENSURE THAT FUNDS ARE USED FOR THEIR INTENDED CHARITABLE PURPOSE. CICERO REVIEWS A SPONSORED ORGANIZATION'S OPERATING BUDGET, AS WELL AS THE ORGANIZATION'S MONTHLY EXPENDITURE REPORTS TO ENSURE COMPLIANCE. WHEN NECESSARY, CICERO REQUESTS ADDITIONAL INFORMATION ON EXPENDITURES TO DOCUMENT COMPLIANCE. UPON CONCLUSION OF THE SPONSORSHIP, CICERO REVIEWS THE SPONSORED ORGANIZATION'S YEAR-END FINANCIAL INFORMATION, INCLUDING TAX FILINGS, TO FURTHER ENSURE COMPLIANCE. IF COMPLIANCE CONCERNS EXIST, CICERO DOCUMENTS THOSE CONCERNS AND, IF NECESSARY, MAY REQUIRE A SPONSORED ORGANIZATION TO RETURN ANY AMOUNTS THAT WERE EXPENDED FOR PURPOSES THAT DO NOT QUALIFY AS CHARITABLE PURPOSES. X 2 6326000 ESTIMATED FAIR COST 2 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING NUMBER OF CONTRIBUTIONS IN COLUMN (B). FORM 990, PART V, LINES 1 AND 2: PURSUANT TO A MASTER SERVICES AGREEMENT EFFECTIVE SEPTEMBER 7, 2021, ARPINUM, INC., A VIRGINIA NONSTOCK CORPORATION, PROVIDES CERTAIN SERVICES TO RESEARCH. THE PRESIDENT AND EXECUTIVE DIRECTOR OF RESEARCH ARE ALSO DIRECTORS OF ARPINUM, INC. IT SHOULD BE NOTED THAT ARPINUM IS NOT PERMITTED TO DISTRIBUTE ITS PROCEEDS TO ITS DIRECTORS. ANOTHER KEY EMPLOYEE OF ARPINUM, INC. CURRENTLY SERVES AS RESEARCH'S TOP MANAGEMENT AND FINANCIAL OFFICIAL. FOR ARPINUM, INC.'S SERVICES, RESEARCH PAYS ARPINUM, INC. AN AMOUNT EQUAL TO THE DIRECT COSTS INCURRED BY RESEARCH FOR THE SALARIES, WAGES, PAYROLL TAXES, BENEFITS, RENT AND OTHER SERVICES ASSOCIATED WITH RESEARCH AND THE PERSONNEL PROVIDING THOSE SERVICES, WHICH TOTALED $730,000 IN 2021. FORM 990, PART VI, SECTION A, LINE 2 JOSEPH AND TAYLER LONSDALE ARE MARRIED. JOSEPH LONSDALE AND BLAKE BRICKMAN HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 JOSEPH LONSDALE IS THE SOLE MEMBER OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBER HAS THE RIGHT TO ELECT THE BOARD OF DIRECTORS OF THE CORPORATION IN CONCORDANCE WITH THE BYLAWS OF THE CORPORATION AND EXERCISE SUCH OTHER RIGHTS OF THE MEMBER AS MAY BE SET FORTH IN THE BYLAWS OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION CONDUCTS AN INDEPENDENT ANNUAL AUDIT TO EXAMINE OUR POLICIES AND PROCEDURES FOR COMPLIANCE AND TO IDENTIFY ANY CONFLICTS OF INTEREST. BOARD MEMBERS ARE REQUIRED TO REVIEW AND SIGN CONFLICT OF INTEREST STATEMENTS ON AN ANNUAL BASIS. THE ORGANIZAITON CONSIDERS IF THERE IS A CONFLICT, IF THERE IS THAT INDIVIDUAL IS RECUSED, AND THE ORGANIZATION REVISITS THE POLICY DURING OUR REVIEW OF THE ANNUAL GOVERNANCE CHECKLIST. A. DUTY TO DISCLOSE IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. B. RECUSAL OF SELF ANY DIRECTOR MAY RECUSE HIMSELF OR HERSELF AT ANY TIME FROM INVOLVEMENT IN ANY DECISION OR DISCUSSION IN WHICH THE DIRECTOR BELIEVES HE OR SHE MAY HAVE A CONFLICT OF INTEREST, WITHOUT GOING THROUGH THE PROCESS FOR DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS. C. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE WILL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF THE CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS WILL DECIDE IF A CONFLICT OF INTEREST EXISTS. D. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST 1. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE MUST LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. 2. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE WILL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. 3. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE WILL DETERMINE WHETHER CICERO RESEARCH CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. 4. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE WILL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN CICERO RESEARCH'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 58,949. MANAGEMENT AND GENERAL EXPENSES 7,956. TOTAL EXPENSES 66,905. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 331,390. MANAGEMENT AND GENERAL EXPENSES 85,035. TOTAL EXPENSES 416,425. CICERO ACTION 2112 RIO GRANDE STREET AUSTIN TX 78705 854374227 INDENTIFY INNOVATIVE AND EFFECTIVE POLICY REFORMS TO SHARE WITH LAWMAKERS. TX 501(C)(4) N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 REASONABLE CAUSE STATEMENTIN THE PRESENT CASE, THE TAXPAYER'S COMPLIANCE HISTORY DEMONSTRATES THAT THE TAXPAYER UNDERSTANDS AND RESPECTS THE IMPORTANCE OF FILING ALL REQUIRED TAX FORMS IN A TIMELY MANNER. TAXPAYER TIMELY FILED ITS ORIGNAL 2020 FORM 990-EZ (SHORT PERIOD 10-26-20 - 12-31-20) VIA MAIL. PRIOR TO THE ORIGINAL DUE DATE OF THE 2021 RETURN, TAXPAYER'S ACCOUNTANT ATTEMPTED TO FILE EXTENSION FORM 8868, BUT IT WAS REJECTED, DUE TO A YEAR-END MIS-MATCH WITH THE IRS DATABASE. IRS WOULD NOT ACCEPT ELECTRONICALLY FILED EXTENSION BECAUSE THE IRS DATABASE INCORRECTLY SHOWED THE TAXPAYER'S PERIOD YEAR-END AS 6/30. TAXPAYER'S ACCOUNTANT CALLED THE E-HELP DESK FOR TAX PROFESSIONALS AND WAS ABLE TO GET THE IRS DATABASE CORRECTED TO SHOW THE TAXPAYER'S PERIOD YEAR-END AS 12/31. RESOLUTION OF THIS ISSUE NOW ALLOWS TAXPAYER TO ELECTRONICALLY FILE ALL REQUIRED TAX FORMS. BASED ON THE REASONING STATED ABOVE, TAXPAYER RESPECTFULLY REQUESTS THAT LATE-FILING PENALTIES AND RELATED INTEREST BE ABATED.