CATO INSTITUTE: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- CATO INSTITUTE (EIN 23-7432162)
- Tax period
- 2018-04-01 to 2019-03-31
- Filed
- 2019-10-02
- IRS object ID
- 201932759349300118
- Schema version
- 2018v3.1
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-10-02T09:21:27-05:00 | ReturnTs |
| Tax Period End | 2019-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 221478099 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COHNREZNICK LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7501 WISCONSIN AVENUE SUITE 400E | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237432162 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CATO INSTITUTE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CATO | BusinessNameControlTxt |
| Phone | 2028420200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 Massachusetts Ave NW | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200015403 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Marissa Delgado | PersonNm |
| Person Title | Secretary, VP, Finance & CFO | PersonTitleTxt |
| Phone | 2028420200 | PhoneNum |
| Signature | 2019-09-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Daniel O'Shea | PreparerPersonNm |
| PTIN | P00957510 | PTIN |
| Phone | 3016529100 | PhoneNum |
| Preparation | 2019-09-30 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 209.59.242.35 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-09-30 | IPDt |
| IP Tm | 15:25:56 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | CF90D4BEC8A289F21CB33126384CC99979AC13DB | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-01-14 16:20:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Peter Goettler | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 Massachusetts Ave NW | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200015403 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $30,500,718 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CATO.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1974 | FormationYr |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Activity Or Mission | To promote the principles of individual liberty, limited government, free markets, and peace. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 299 | TotalEmployeeCnt |
| Total Volunteers | 17 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $145,504 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $34,961,513 | PYContributionsGrantsAmt |
| CY Contributions Grants | $28,389,412 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $638,963 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $386,600 | CYProgramServiceRevenueAmt |
| PY Investment Income | $659,619 | PYInvestmentIncomeAmt |
| CY Investment Income | $987,748 | CYInvestmentIncomeAmt |
| PY Other Revenue | $419,707 | PYOtherRevenueAmt |
| CY Other Revenue | $497,358 | CYOtherRevenueAmt |
| PY Total Revenue | $36,679,802 | PYTotalRevenueAmt |
| CY Total Revenue | $30,261,118 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $644,050 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $950,748 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $17,586,197 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $18,247,842 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $76,112 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $3,512,110 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $12,151,426 | PYOtherExpensesAmt |
| CY Other Expenses | $11,326,719 | CYOtherExpensesAmt |
| PY Total Expenses | $30,381,673 | PYTotalExpensesAmt |
| CY Total Expenses | $30,601,421 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $6,298,129 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$340,303 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $84,854,531 | TotalAssetsBOYAmt |
| Total Assets EOY | $84,375,877 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,434,041 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,953,938 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $81,420,490 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $81,421,939 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To originate, disseminate, and increase understanding of public policies based on the principles of individual liberty, limited government, free markets, and peace. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $18,071,090 | ExpenseAmt |
| Grant | $685,748 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | PUBLIC POLICY & RESEARCH:Our vision is to create free, open, and civil societies founded on libertarian principles. Our scholars and analysts conduct and publish independent, nonpartisan research on a wide range of policy issues across more than 14 research areas, including law and civil liberties, tax and budget policy, regulatory studies, health care and welfare, education, finance, banking and monetary policy, foreign policy and national security, trade policy, and international development. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,950,535 | ExpenseAmt |
| Grant | $265,000 | GrantAmt |
| Revenue | $386,600 | RevenueAmt |
| Desc | EDUCATIONAL PROGRAMS: Cato hosts public events and conferences in order to engage diverse audiences on our research and policy prescriptions. Cato also proactively invests in the next generation through its student programs. These include our Cato Internship Program and John Russell Paslaqua Intern Seminar Series, our weekend Liberty Seminars for students, and our Student Briefing Program, which teaches high school and college students from around the country about America's founding principles of individual liberty, limited government and free enterprise. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,712,210 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | COMMUNICATIONS & EXTERNAL AFFAIRS: Cato scholars engage and educate broad audiences on our policy prescriptions by disseminating our research through speaking engagements, briefings, op-eds and blogs, podcasts, television and radio appearances, and our websites, which receive over 14 million visits annually. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $24,733,835 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | 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 |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| 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 | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | 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 | 206 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 299 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | Yes (1) | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 1 | Form8282FiledCnt |
| 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 | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | 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 | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | ME | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NM | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | RI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | UT | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WV | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WI | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Marissa Delgado | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2028420200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 Massachusetts Ave NW | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200015403 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Baron Bond | |||||||
| Director | 2.50 | Yes (X) | $0 | $0 | $0 | ||
| Carl Barney | |||||||
| Director | 2.50 | Yes (X) | $0 | $0 | $0 | ||
| David Humphreys | |||||||
| Director | 2.50 | Yes (X) | $0 | $0 | $0 | ||
| Donald Smith | |||||||
| Director | 2.50 | Yes (X) | $0 | $0 | $0 | ||
| Fred Young | |||||||
| Director | 2.50 | Yes (X) | $0 | $0 | $0 | ||
| Howard Rich | |||||||
| Director | 2.50 | Yes (X) | $0 | $0 | $0 | ||
| James Kilts | |||||||
| Director | 2.50 | Yes (X) | $0 | $0 | $0 | ||
| James Lapeyre | |||||||
| Director | 2.50 | Yes (X) | $0 | $0 | $0 | ||
| Jeffrey Yass | |||||||
| Director | 2.50 | Yes (X) | $0 | $0 | $0 | ||
| John Allison | |||||||
| Director | 2.50 | Yes (X) | $0 | $0 | $0 | ||
| Kenneth N Levy | |||||||
| Director | 2.50 | Yes (X) | $0 | $0 | $0 | ||
| Lewis Randall | |||||||
| Director | 2.50 | Yes (X) | $0 | $0 | $0 | ||
| Nancy Pfotenhauer | |||||||
| Director | 2.50 | Yes (X) | $0 | $0 | $0 | ||
| Nestor Weigand | |||||||
| Director | 2.50 | Yes (X) | $0 | $0 | $0 | ||
| Preston Marshall | |||||||
| Director (Through 4/18) | 2.50 | Yes (X) | $0 | $0 | $0 | ||
| Rebecca Dunn | |||||||
| Director | 2.50 | Yes (X) | $0 | $0 | $0 | ||
| Robert A Levy | |||||||
| Director, Board Chair | 2.50 | Yes (X) | $0 | $0 | $0 | ||
| Robert Gelfond | |||||||
| Director | 2.50 | Yes (X) | $0 | $0 | $0 | ||
| Peter Goettler | |||||||
| President and CEO | 40.00 | Yes (X) | $515,357 | $0 | $26,071 | Yes (X) | |
| David Boaz | |||||||
| Executive Vice President | 40.00 | $308,179 | $0 | $29,754 | Yes (X) | ||
| Elizabeth Santos | |||||||
| Secretary (Through 7/18) | 40.00 | $47,339 | $0 | $3,530 | Yes (X) | ||
| Jon Heimerman | |||||||
| VP/CAO (Through 1/19) | 40.00 | $224,458 | $0 | $28,409 | Yes (X) | ||
| Marissa Delgado | |||||||
| Secretary, VP, Finance & CFO | 40.00 | $125,235 | $0 | $19,663 | Yes (X) | ||
| Clark Neily | |||||||
| VP, Director of Criminal Justice | 40.00 | $189,015 | $0 | $25,729 | Yes (X) | ||
| George Selgin | |||||||
| Dir., Center for Fin. Alternatives | 40.00 | $221,481 | $0 | $26,555 | Yes (X) | ||
| Lesley Albanese | |||||||
| VP for Initiatives | 40.00 | $210,865 | $0 | $7,740 | Yes (X) | ||
| Patrick Michaels | |||||||
| Dir., Center for Study of Science | 40.00 | $192,306 | $0 | $24,977 | Yes (X) | ||
| Roger Pilon | |||||||
| VP, Director of Const. Studies | 40.00 | $192,797 | $0 | $32,844 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,227,032 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $225,272 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Publications Professionals LLC | |||||
| 3603 Chain Bridge Road | Fairfax | VA | 22030 | Copy editing & proofreading | $130,923 |
| BeTech | |||||
| 1717 P Street NW | Washington | DC | 20895 | Contract Services | $110,000 |
| James Bacchus | |||||
| 550 S Osceola Ave | Orlando | FL | 32801 | Contract Services | $108,333 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $28,389,412 | AllOtherContributionsAmt |
| Noncash Contributions | $656,787 | NoncashContributionsAmt |
| Total Contributions | $28,389,412 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Conferences | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $386,600 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $386,600 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $386,600 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $959,136 | TotalRevenueColumnAmt |
| Exclusion | $959,136 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $45,307 | TotalRevenueColumnAmt |
| Exclusion | $45,307 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $167,235 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $138,623 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $28,612 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $28,612 | TotalRevenueColumnAmt |
| Exclusion | $28,612 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $258,121 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $100,977 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $157,144 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $157,144 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| Other Income | 900099 | $278,992 | $278,992 |
| Split Interest Income | 900099 | $15,915 | $15,915 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $294,907 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,261,118 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $543,744 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,327,962 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $257,500 | TotalAmt |
| Program Services | $257,500 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $387,371 | TotalAmt |
| Program Services | $387,371 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $305,877 | TotalAmt |
| Program Services | $305,877 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,286,192 | TotalAmt |
| Program Services | $476,370 | ProgramServicesAmt |
| Management And General | $537,452 | ManagementAndGeneralAmt |
| Fundraising | $272,370 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,594,150 | TotalAmt |
| Program Services | $11,800,378 | ProgramServicesAmt |
| Management And General | $648,509 | ManagementAndGeneralAmt |
| Fundraising | $1,145,263 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $663,166 | TotalAmt |
| Program Services | $576,334 | ProgramServicesAmt |
| Management And General | $28,780 | ManagementAndGeneralAmt |
| Fundraising | $58,052 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,693,337 | TotalAmt |
| Program Services | $1,401,590 | ProgramServicesAmt |
| Management And General | $127,477 | ManagementAndGeneralAmt |
| Fundraising | $164,270 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,010,997 | TotalAmt |
| Program Services | $828,279 | ProgramServicesAmt |
| Management And General | $85,828 | ManagementAndGeneralAmt |
| Fundraising | $96,890 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,507 | TotalAmt |
| Program Services | $20,841 | ProgramServicesAmt |
| Management And General | $80,254 | ManagementAndGeneralAmt |
| Fundraising | $412 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,600 | TotalAmt |
| Management And General | $61,600 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,112 | TotalAmt |
| Fundraising | $76,112 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,764 | TotalAmt |
| Program Services | $35 | ProgramServicesAmt |
| Management And General | $110,729 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $670,655 | TotalAmt |
| Program Services | $530,413 | ProgramServicesAmt |
| Management And General | $45,808 | ManagementAndGeneralAmt |
| Fundraising | $94,434 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $223,514 | TotalAmt |
| Program Services | $222,532 | ProgramServicesAmt |
| Fundraising | $982 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,029,960 | TotalAmt |
| Program Services | $2,266,796 | ProgramServicesAmt |
| Management And General | $84,215 | ManagementAndGeneralAmt |
| Fundraising | $678,949 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $777,253 | TotalAmt |
| Program Services | $615,464 | ProgramServicesAmt |
| Management And General | $57,552 | ManagementAndGeneralAmt |
| Fundraising | $104,237 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $972,048 | TotalAmt |
| Program Services | $770,461 | ProgramServicesAmt |
| Management And General | $72,804 | ManagementAndGeneralAmt |
| Fundraising | $128,783 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,288,291 | TotalAmt |
| Program Services | $926,946 | ProgramServicesAmt |
| Management And General | $123,191 | ManagementAndGeneralAmt |
| Fundraising | $238,154 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,363,681 | TotalAmt |
| Program Services | $1,194,472 | ProgramServicesAmt |
| Management And General | $49,139 | ManagementAndGeneralAmt |
| Fundraising | $120,070 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,107 | TotalAmt |
| Program Services | $5,754 | ProgramServicesAmt |
| Management And General | $1,387 | ManagementAndGeneralAmt |
| Fundraising | $966 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,243,716 | TotalAmt |
| Program Services | $985,145 | ProgramServicesAmt |
| Management And General | $93,163 | ManagementAndGeneralAmt |
| Fundraising | $165,408 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,806 | TotalAmt |
| Program Services | $64,798 | ProgramServicesAmt |
| Management And General | $6,128 | ManagementAndGeneralAmt |
| Fundraising | $10,880 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| Honorarium | $469,506 | $446,699 | $22,807 | |
| Dues and subscriptions | $409,524 | $344,595 | $32,052 | $32,877 |
| Mailing list expenses | $208,599 | $134,124 | $74,475 | |
| Income tax expense | $45,209 | $45,209 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $260,979 | TotalAmt |
| Program Services | $171,061 | ProgramServicesAmt |
| Management And General | $63,374 | ManagementAndGeneralAmt |
| Fundraising | $26,544 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,601,421 | TotalAmt |
| Program Services | $24,733,835 | ProgramServicesAmt |
| Management And General | $2,355,476 | ManagementAndGeneralAmt |
| Fundraising | $3,512,110 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Joint Costs | Yes (X) | JointCostsInd |
Total Joint Costs TotalJointCostsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $917,903 | TotalAmt |
| Program Services | $653,967 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $263,936 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,168,716 | BOYAmt |
| EOY | $6,279,518 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,082,234 | BOYAmt |
| EOY | $1,300 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,222,356 | BOYAmt |
| EOY | $5,796,177 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,953 | BOYAmt |
| EOY | $34,434 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $163,197 | BOYAmt |
| EOY | $296,610 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $551,832 | BOYAmt |
| EOY | $682,313 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $50,664,670 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $18,040,431 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,574,881 | BOYAmt |
| EOY | $32,624,239 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,058,487 | BOYAmt |
| EOY | $38,659,411 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,875 | BOYAmt |
| EOY | $1,875 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,854,531 | BOYAmt |
| EOY | $84,375,877 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,503,941 | BOYAmt |
| EOY | $1,614,242 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $512,536 | BOYAmt |
| EOY | $231,459 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,417,564 | BOYAmt |
| EOY | $1,108,237 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,434,041 | BOYAmt |
| EOY | $2,953,938 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,563,865 | BOYAmt |
| EOY | $71,790,314 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,846,528 | BOYAmt |
| EOY | $6,621,528 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,010,097 | BOYAmt |
| EOY | $3,010,097 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,420,490 | BOYAmt |
| EOY | $81,421,939 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,854,531 | BOYAmt |
| EOY | $84,375,877 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$340,303 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $341,752 | 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 Minus4 Years | $34,969,047 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $26,698,458 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $35,507,748 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $34,961,513 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $28,389,412 | CurrentTaxYearAmt |
| Total | $160,526,178 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $34,969,047 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $26,698,458 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $35,507,748 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $34,961,513 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $28,389,412 | CurrentTaxYearAmt |
| Total | $160,526,178 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $28,072,915 | SubstantialContributorsTotAmt |
| Public Support Total170 | $132,453,263 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $133,511 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $311,472 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $435,551 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $710,032 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,004,443 | CurrentTaxYearAmt |
| Total | $2,595,009 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,336 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $75,540 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $258,025 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $254,861 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $294,907 | CurrentTaxYearAmt |
| Total | $885,669 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $164,006,856 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $4,563,849 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.80760 | PublicSupportCY170Pct |
| Public Support PY170 | 0.81050 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule A, Part II, Line 10, Explanation of Other Income: | Miscellaneous Income - 2014 Amount: $ 1,939. 2015 Amount: $ 12,137. 2016 Amount: $ 276,904. 2017 Amount: $ 259,387. 2018 Amount: $ 278,992. Mailing List - 2014 Amount: $ 397. Split Interest Income - 2015 Amount: $ 63,403. 2016 Amount: $ -18,879. 2017 Amount: $ -4,526. 2018 Amount: $ 15,915. |
| Total Amounts by Year: | 2014: $ 2,336 2015: $ 75,540 2016: $ 258,025 2017: $ 254,861 2018: $ 294,907 |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,000,079 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $133,831 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $114,730 | OtherExpendituresAmt |
| End Year Balance | $3,019,180 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,029,956 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $28,716 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $58,593 | OtherExpendituresAmt |
| End Year Balance | $3,000,079 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,020,910 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $83,119 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $74,073 | OtherExpendituresAmt |
| End Year Balance | $3,029,956 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,015,918 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $67,611 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $62,619 | OtherExpendituresAmt |
| End Year Balance | $3,020,910 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,010,097 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $77,101 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $71,280 | OtherExpendituresAmt |
| End Year Balance | $3,015,918 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,656,037 | OtherCostOrOtherBasisAmt |
| Book Value | $9,656,037 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $35,203,553 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,380,823 | DepreciationAmt |
| Book Value | $21,822,730 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,805,080 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,659,608 | DepreciationAmt |
| Book Value | $1,145,472 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $32,624,239 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Capital Lease Obligation | $185,856 |
| Charitable Gift Annuity | $71,654 |
| Other | $850,727 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,108,237 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $31,446,820 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $341,752 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $742,973 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $1,084,725 | RevenueNotReportedAmt |
| Revenue Subtotal | $30,362,095 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$100,977 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$100,977 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $30,261,118 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $31,445,371 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $742,973 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $100,977 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $843,950 | ExpensesNotReportedAmt |
| Expenses Subtotal | $30,601,421 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $30,601,421 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | To support the operational costs of Cato's Constitutional Studies Program and Defense & Foreign Policy Studies through the annual earnings of the endowment net assets. |
| Part X, Line 2: | Cato has been granted tax-exempt status as a public charity within the meaning of Section 501(c)(3) of the Internal Revenue Code ("IRC"). Although Cato is generally exempt from income tax, Cato is subject to unrelated business income taxes under Section 512 of the IRC, as well as subject to excise tax on excess lobbying expenses. As a result of the Tax Cuts and Jobs Act effective January 1, 2018, qualified transportation fringe benefits are also considered unrelated business income. Income tax expense related to qualified transportation fringe benefits was approximately $42,400 for the year ended March 31, 2019. Cato believes it has appropriate support for any tax position taken and, as such, does not have any uncertain tax positions that are material to the financial statements. Cato recognizes interest expense and penalties related to income taxes on uncertain tax positions in management and general expenses on the statements of activities and change in net assets and accounts payable and accrued expenses in the statements of financial position. No interest expense and penalties related to income taxes on uncertain tax positions were recognized for the years ended March 31, 2019 and 2018. Tax years prior to 2015 are no longer subject to examination by the Internal Revenue Service or the tax jurisdictions of Kansas and the District of Columbia. |
| Part XI, Line 4b - Other Adjustments: | Cost of sales -100,977. |
| Part XII, Line 2d - Other Adjustments: | Cost of sales 100,977. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (5 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| Europe | 0 | 23 | GRANTMAKING | $214,656 |
| South America | 0 | 1 | GRANTMAKING | $65,946 |
| East Asia and the Pacific | 0 | 3 | GRANTMAKING | $4,225 |
| Middle East and North Africa | 0 | 1 | GRANTMAKING | $500 |
| North America | 0 | 14 | GRANTMAKING | $20,550 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 42 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 42 | TotalEmployeeCnt |
| Subtotal Spent | $305,877 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $305,877 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (2 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|
| South America | Foster healthcare reform that increases individual choice and decreases government involvement | $10,000 | Wire transfer |
| Europe (Including Iceland & Greenland) | US - UK Free Trade Project | $29,500 | Wire transfer |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (9 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Description Of Non Cash AsstDescriptionOfNonCashAsstTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|---|
| Stipends for Senior Fellows/Adjunct Scholars | Europe | 2 | $127,143 | Wire transfer | N/A | FMV |
| Stipends for Senior Fellows/Adjunct Scholars | South America | 1 | $55,946 | Wire transfer | N/A | FMV |
| Stipends for Research, Consulting & Writing | North America | 11 | $11,050 | Wire transfer | N/A | FMV |
| Stipends for Research, Consulting & Writing | Europe | 20 | $56,675 | Wire transfer | N/A | FMV |
| Stipends for Research, Consulting & Writing | East Asia & the Pacific | 3 | $4,225 | Wire transfer | N/A | FMV |
| Stipends for Research, Consulting & Writing | Middle East & North Africa | 1 | $500 | Wire transfer | N/A | FMV |
| Stipends for Speaking | North America | 2 | $6,000 | Wire transfer | N/A | FMV |
| Payment for Audio Visual Services | North America | 1 | $3,500 | Wire transfer | N/A | FMV |
| Payment for Conference/Meeting Services | Europe | 1 | $1,338 | Wire transfer | N/A | 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 | Programs are supervised by project managers who provide oversight, approve payments, and provide an accounting of funds spent. | ExplanationTxt |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Community Counselling Services Co LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 527 Madison Avenue | AddressLine1Txt |
| City | New York | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10022 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | Fundraising Consulting | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $0 | GrossReceiptsAmt |
| Retained By Contractor | $76,112 | RetainedByContractorAmt |
| Net To Organization | $0 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $76,112 | TotalRetainedByContractorsAmt |
| Licensed States | AL | LicensedStatesCd |
| Licensed States | AK | LicensedStatesCd |
| Licensed States | AR | LicensedStatesCd |
| Licensed States | CA | LicensedStatesCd |
| Licensed States | CO | LicensedStatesCd |
| Licensed States | CT | LicensedStatesCd |
| Licensed States | DC | LicensedStatesCd |
| Licensed States | FL | LicensedStatesCd |
| Licensed States | GA | LicensedStatesCd |
| Licensed States | HI | LicensedStatesCd |
| Licensed States | IL | LicensedStatesCd |
| Licensed States | KS | LicensedStatesCd |
| Licensed States | KY | LicensedStatesCd |
| Licensed States | ME | LicensedStatesCd |
| Licensed States | MD | LicensedStatesCd |
| Licensed States | MA | LicensedStatesCd |
| Licensed States | MI | LicensedStatesCd |
| Licensed States | MN | LicensedStatesCd |
| Licensed States | MS | LicensedStatesCd |
| Licensed States | NV | LicensedStatesCd |
| Licensed States | NH | LicensedStatesCd |
| Licensed States | NJ | LicensedStatesCd |
| Licensed States | NM | LicensedStatesCd |
| Licensed States | NY | LicensedStatesCd |
| Licensed States | NC | LicensedStatesCd |
| Licensed States | ND | LicensedStatesCd |
| Licensed States | OH | LicensedStatesCd |
| Licensed States | OK | LicensedStatesCd |
| Licensed States | OR | LicensedStatesCd |
| Licensed States | PA | LicensedStatesCd |
| Licensed States | RI | LicensedStatesCd |
| Licensed States | SC | LicensedStatesCd |
| Licensed States | TN | LicensedStatesCd |
| Licensed States | UT | LicensedStatesCd |
| Licensed States | VA | LicensedStatesCd |
| Licensed States | WA | LicensedStatesCd |
| Licensed States | WV | LicensedStatesCd |
| Licensed States | WI | LicensedStatesCd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|---|
| Cuban American National Foundation | |||||||||
| 2147 SW 8th St | Miami | FL | 33135 | 800585891 | 501(c)(3) | $250,000 | N/A | N/A | Milton Friedman Prize Award 2018 |
| Talent Market | |||||||||
| 1800 Diagonal Rd 280 | Alexandria | VA | 22314 | 522166327 | 501(c)(3) | $7,500 | N/A | N/A | Talent placement across liberty-oriented non-profits. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Stipends for senior fellows/adjunct scholars | GrantTypeTxt |
| Recipient | 11 | RecipientCnt |
| Cash Grant | $387,371 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 2: | Programs are supervised by project managers who provide oversight, approve payments, and provide an accounting of funds spent. |
| SCHEDULE I, PART I, LINE 2 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Peter Goettler | ||||||||||||||
| President and CEO | $513,537 | $0 | $0 | $0 | $1,820 | $0 | $24,300 | $0 | $1,771 | $0 | $541,428 | $0 | $0 | $0 |
| David Boaz | ||||||||||||||
| Executive Vice President | $308,179 | $0 | $0 | $0 | $0 | $0 | $18,923 | $0 | $10,831 | $0 | $337,933 | $0 | $0 | $0 |
| Jon Heimerman | ||||||||||||||
| VP/CAO (Through 1/19) | $224,458 | $0 | $0 | $0 | $0 | $0 | $15,695 | $0 | $12,714 | $0 | $252,867 | $0 | $0 | $0 |
| Clark Neily | ||||||||||||||
| VP, Director of Criminal Justice | $189,015 | $0 | $0 | $0 | $0 | $0 | $781 | $0 | $24,948 | $0 | $214,744 | $0 | $0 | $0 |
| George Selgin | ||||||||||||||
| Dir., Center for Fin. Alternatives | $221,481 | $0 | $0 | $0 | $0 | $0 | $15,734 | $0 | $10,821 | $0 | $248,036 | $0 | $0 | $0 |
| Lesley Albanese | ||||||||||||||
| VP for Initiatives | $210,865 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $7,740 | $0 | $218,605 | $0 | $0 | $0 |
| Patrick Michaels | ||||||||||||||
| Dir., Center for Study of Science | $166,290 | $0 | $0 | $0 | $26,016 | $0 | $14,184 | $0 | $10,793 | $0 | $217,283 | $0 | $0 | $0 |
| Roger Pilon | ||||||||||||||
| VP, Director of Const. Studies | $192,797 | $0 | $0 | $0 | $0 | $0 | $12,499 | $0 | $20,345 | $0 | $225,641 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 4a | FormAndLineReferenceDesc |
| Explanation | Patrick Michaels received $26,016 in severance. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 37 | ContributionCnt |
| Noncash Contributions Rpt F990 | $656,787 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV date of receipt | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Column (b): | FormAndLineReferenceDesc |
| Explanation | Column b represents the number of contributions. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 4 | The Articles of Incorporation and Bylaws were amended in April 2018 to state that the organization shall have no members other than the board of directors. |
| Form 990, Part VI, Section B, line 11b | Process used to review form 990: A draft 990 is provided to each member for review and comment prior to finalization. |
| Form 990, Part VI, Section B, line 12c | Monitoring and enforcement of compliance with conflict of interest policy: Cato reviews conflict of interest disclosures. If a potential conflict of interest arises, the director, officer or key employee with the conflict is required to correct the situation or either step down from the board or face termination from employment. |
| Form 990, Part VI, Section B, line 15a | Process for determining compensation: Independent contractor reviews compensation/benefits. The board discusses and approves executive compensation/benefits based on results of the independent study. |
| Form 990, Part VI, Section C, line 19 | How the organization makes organizing documents available to the public: Cato's bylaws, articles of incorporation, and conflict of interest policy are available to anyone who requests them. Further, Cato has always complied, and will continue to comply, with the mandate that form 990 be made publicly available. |