Civic Intelligence

American Research Institute In

EIN 13-6171220 • 501(c)3 • Philadelphia, PA

View Organization Page

Profile

Arit provides support for u.s. And canadian research and exchanges in turkey, including turkish language study, fellowship programs, and research centers in istanbul and ankara. The research centers provide libraries, lodging, and research support.

C/O Upa Museum 3260 South StreetPhiladelphia, PA 19104-6324

ccat.sas.upenn.edu/ARIT

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

67th percentile

0.20x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.58x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

26th percentile

-7.0%

Higher net margin than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

71st percentile

$109,942

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 11.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

55th percentile

5.4%

Faster asset growth than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-10%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$2,833,090

Up $144,747 (+5.4%) from 2023

Liabilities

Up

$557,694

Up $88,783 (+19%) from 2023

Net Assets

Up

$2,275,396

Up $55,964 (+2.5%) from 2023

Operations
Liabilities / Revenue83rd percentileNet Margin26th percentile

Revenue

Down

$953,926

Down $110,946 (-10%) from 2023

Expenses

Down

$1,020,263

Down $80,062 (-7.3%) from 2023

Net Income

Down

-$66,337

Down $30,884 (-87%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth55th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,818,286Liabilities 2010: $549,894Net Assets 2010: $2,268,3922010Assets 2011: $2,764,263Liabilities 2011: $605,784Net Assets 2011: $2,158,4792011Assets 2012: $2,562,252Liabilities 2012: $534,183Net Assets 2012: $2,028,0692012Assets 2013: $2,386,107Liabilities 2013: $360,954Net Assets 2013: $2,025,1532013Assets 2014: $2,475,176Liabilities 2014: $430,287Net Assets 2014: $2,044,8892014Assets 2015: $2,472,359Liabilities 2015: $577,691Net Assets 2015: $1,894,6682015Assets 2016: $2,228,941Liabilities 2016: $503,297Net Assets 2016: $1,725,6442016Assets 2017: $2,261,870Liabilities 2017: $587,360Net Assets 2017: $1,674,5102017Assets 2018: $2,625,345Liabilities 2018: $668,011Net Assets 2018: $1,957,3342018Assets 2019: $2,603,539Liabilities 2019: $582,351Net Assets 2019: $2,021,1882019Assets 2020: $2,860,853Liabilities 2020: $807,138Net Assets 2020: $2,053,7152020Assets 2021: $3,430,062Liabilities 2021: $971,747Net Assets 2021: $2,458,3152021Assets 2022: $3,058,271Liabilities 2022: $877,616Net Assets 2022: $2,180,6552022Assets 2023: $2,688,343Liabilities 2023: $468,911Net Assets 2023: $2,219,4322023Assets 2024: $2,833,090Liabilities 2024: $557,694Net Assets 2024: $2,275,3962024

Highlighted filing

2024

Assets$2,833,090
Liabilities$557,694
Net Assets$2,275,396
Open 2024 Filing

Operations Trend

Revenue Growth23rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,363,7902010Expenses 2011: $1,229,1602011Expenses 2012: $965,6182012Expenses 2013: $922,2992013Revenue 2014: $1,020,683Expenses 2014: $1,119,847Net Income 2014: -$99,1642014Revenue 2015: $1,035,031Expenses 2015: $1,143,495Net Income 2015: -$108,4642015Revenue 2016: $927,358Expenses 2016: $1,097,589Net Income 2016: -$170,2312016Revenue 2017: $1,005,056Expenses 2017: $1,067,246Net Income 2017: -$62,1902017Revenue 2018: $1,188,008Expenses 2018: $937,896Net Income 2018: $250,1122018Revenue 2019: $952,437Expenses 2019: $948,562Net Income 2019: $3,8752019Revenue 2020: $749,253Expenses 2020: $784,804Net Income 2020: -$35,5512020Revenue 2021: $1,183,205Expenses 2021: $1,009,388Net Income 2021: $173,8172021Revenue 2022: $1,082,061Expenses 2022: $947,220Net Income 2022: $134,8412022Revenue 2023: $1,064,872Expenses 2023: $1,100,325Net Income 2023: -$35,4532023Revenue 2024: $953,926Expenses 2024: $1,020,263Net Income 2024: -$66,3372024

Highlighted filing

2024

Revenue$953,926
Expenses$1,020,263
Net Income-$66,337
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,833,090
Liabilities
$557,694
Net assets
$2,275,396
Revenue
$953,926
Expenses
$1,020,263
Net income
-$66,337
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.83$0.56$2.28$0.95$1.02$0.07
2023Detailed filing. Detailed filing data is available for this year.$2.69$0.47$2.22$1.06$1.10$0.04
2022Detailed filing. Detailed filing data is available for this year.$3.06$0.88$2.18$1.08$0.95$0.13
2021Detailed filing. Detailed filing data is available for this year.$3.43$0.97$2.46$1.18$1.01$0.17
2020Summary only. Only limited summary data is available for this year.$2.86$0.81$2.05$0.75$0.78$0.04
2019Detailed filing. Detailed filing data is available for this year.$2.60$0.58$2.02$0.95$0.95$0.00
2018Detailed filing. Detailed filing data is available for this year.$2.63$0.67$1.96$1.19$0.94$0.25
2017Detailed filing. Detailed filing data is available for this year.$2.26$0.59$1.67$1.01$1.07$0.06
2016Detailed filing. Detailed filing data is available for this year.$2.23$0.50$1.73$0.93$1.10$0.17
2015Detailed filing. Detailed filing data is available for this year.$2.47$0.58$1.89$1.04$1.14$0.11
2014Detailed filing. Detailed filing data is available for this year.$2.48$0.43$2.04$1.02$1.12$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.39$0.36$2.03$0.92
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.56$0.53$2.03$0.97
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.76$0.61$2.16$1.23
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.82$0.55$2.27$1.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 20, 2025
Return Version
2023v6.0
Gross Receipts
$1,040,493
Mission and Program Overview

Mission

Arit provides support for u.s. And canadian research and exchanges in turkey, including turkish language study, fellowship programs, and research centers in istanbul and ankara. The research centers provide libraries, lodging, and research support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$2,244,510$2,347,121▲ $102,611
Pledges and Grants Receivable$167,852$304,428▲ $136,576
Cash and Non-Interest-Bearing Accounts$149,788$128,255▼ $21,533
Land, Buildings, and Equipment, Net$55,242$49,536▼ $5,706
Prepaid Expenses and Deferred Charges-$2,300-
Savings and Temporary Cash Investments$70,951$1,450▼ $69,501
Total Assets$2,688,343$2,833,090▲ $144,747
Liabilities
Deferred Revenue$160,824$290,178▲ $129,354
Accounts Payable and Accrued Expenses$308,087$267,516▼ $40,571
Total Liabilities$468,911$557,694▲ $88,783
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,595,633$3,824,372▲ $228,739
Net Assets Without Donor Restrictions$-1,376,201$-1,548,976▼ $172,775
Total Net Assets Fund Balance$2,219,432$2,275,396▲ $55,964
Total Liabilities and Net Assets / Fund Balance$2,688,343$2,833,090▲ $144,747

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$49,536$784,428$833,964
Other Securities$232,481--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$3,530,822-▲ $227,110-$3,757,932
2022$3,367,136$17,528▲ $146,158-$3,530,822
2021$3,695,731$39,746▼ $368,341-$3,367,136
2020$3,269,254$80,725▲ $345,752-$3,695,731
2019$3,123,964$8,225▲ $137,065-$3,269,254
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Nancy W LeinwandExecutive DiFT$96,495$13,447$109,942
Dr Elif DenelOverseas DirectorFT$72,315$7,295$79,610
Zeynep SimaviOverseas DirectorFT$50,910$5,354$56,264

Board Members and Trustees

NameTitle
Linda DarlingPresident
Bahadir YildirimDirector
Birol YesiladaDirector
Carole WoodallDirector
Gotfried HagenDirector
Lee UllmannDirector
Michael HoffDirector
Nicholas CahillDirector
Scott BrantingDirector
Nikolay AntovSecretary
John CurryTreasurer
James OsborneVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$841,485
Program Service Revenue
$0
Investment Income
$104,809
Other Revenue
$7,632
All Other Contributions
$278,880
Change in Net Assets
$-66,337

Audited Revenue Reconciliation

Revenue per Audited Statements
$953,926
Revenue Not Reported on Form 990
$162,501
Total Revenue per Audited Statements
$1,116,427
Total Revenue per Form 990
$953,926
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$649,867
Salaries, Compensation, and Employee Benefits$286,149
Other Expenses$84,247
Total Fundraising Expense$5,366
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$499,863--$499,863
Current Officers, Directors, Trustees, and Key Employees$190,754$57,727$2,510$250,991
Grants to Domestic Individuals$150,004--$150,004
Office Expenses$15,576$6,876$2,504$24,956
Payroll Taxes$14,717$4,453$194$19,364
Fees for Services Accounting-$19,000-$19,000
Other Salaries and Wages$12,003$3,633$158$15,794
Insurance$11,399$2,849-$14,248
Depreciation Depletion$11,906$1,323-$13,229
Fees for Services Legal-$6,600-$6,600
Other Expenses-$3,230-$3,230
Fees for Services Other-$1,800-$1,800
Travel-$1,184-$1,184
Total Functional Expenses$906,222$108,675$5,366$1,020,263

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,060,463
Expenses per Audited Statements$1,020,263
Total Expenses per Form 990$1,020,263
Expenses Not Reported on Form 990$40,200
International Activity

International Summary

Offices
2
Employees
10
Spending
$499,863

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
EuropeProgram ServicesLibrary and Research210$499,863
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The board of directors are provided with a draft copy of the federal form 990 for review and approval before being filed with the irs.”

Form 990, Page 6, Part VI, Line 12C

“Officers, directors, and employees are encouraged through an open door policy to reveal any potential conflicts of interest and must complete a conflict of interest questionnaire annually.”

Form 990, Page 6, Part VI, Line 15A

“The executive directors contract is renewed at the request of the board of directors.”

Form 990, Page 6, Part VI, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
American Research Institute in
EIN
13-6171220
Phone
2158983474
Address
C/O UPA MUSEUM 3260 SOUTH STREET, PHILADELPHIA, PA 19104-6324

Signing Officer

Name
Dr Nancy W Leinwand
Title
Executive Director
Phone
2158983474
Signed
2025-11-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Nancy W Leinwand
Formed
1964
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
12
Employees
6
Volunteers
20

Preparer

Firm
Baratz & Associates Pa
Address
4B EVES DR STE 100, MARLTON, NJ 08053
Preparer
Steven M Green CPA
Phone
8569855688
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

“Adjustments were made to the audited financial statements subsequent to the filing of the original return. This return was corrected to reflect those adjustments.”

FORM 990 - ORGANIZATION'S MISSION

“Arit provides support for u.s. And canadian research and exchanges in turkey, including turkish language study, fellowship programs, and research centers in istanbul and ankara. The research centers provide libraries, lodging, and research support.”

Form 990, Part V, Line 4B

“TURKEY”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“The board intends to hold funds invested in the endowment and use the income generated by those funds to finance the ankara and istanbul, turkey library operations.”

Schedule D, Page 3, Part X

“The institute is exempt from federal and state income taxes under the provisions of internal revenue code section 501(c) (3) and applic.able state tax statutes. The institute accounts for income taxes using the assets and liability method. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to the estimated tax benefit of net operating loss carry forwards and differences between the financial carrying amounts of existing assets and liabilities and their respective tax basis. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the institute m?y recognize the tax benefit from an uncertain tax position only if it is more likely thpn not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the institute and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater thpn 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the fiscal years ended june 30, 2024 and 2023. The institute files its forms 990 in the u.s. Federal jurisdiction. The institute is generally no longer subject to examination by the internal revenue service for years before 2021.”

Raw XML AppendixShowing 400 of 539 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0ARIT PROVIDES SUPPORT FOR U.S. AND CANADIAN RESEARCH AND EXCHANGES IN TURKEY, INCLUDING TURKISH LANGUAGE STUDY, FELLOWSHIP PROGRAMS, AND RESEARCH CENTERS IN ISTANBUL AND ANKARA. THE RESEARCH CENTERS PROVIDE LIBRARIES, LODGING, AND RESEARCH SUPPORT.
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IRS990ScheduleD/OtherSecuritiesGrp/Desc0VANG TOTAL STOCK MKT IDX ADM
IRS990ScheduleD/OtherSecuritiesGrp/Desc1VANG TOT BOND MARKET INDEX ADM
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE BOARD INTENDS TO HOLD FUNDS INVESTED IN THE ENDOWMENT AND USE THE INCOME GENERATED BY THOSE FUNDS TO FINANCE THE ANKARA AND ISTANBUL, TURKEY LIBRARY OPERATIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE INSTITUTE IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C) (3) AND APPLIC.ABLE STATE TAX STATUTES. THE INSTITUTE ACCOUNTS FOR INCOME TAXES USING THE ASSETS AND LIABILITY METHOD. UNDER THIS METHOD, DEFERRED TAX ASSETS AND LIABILITIES ARE RECOGNIZED FOR THE FUTURE TAX CONSEQUENCES ATTRIBUTABLE TO THE ESTIMATED TAX BENEFIT OF NET OPERATING LOSS CARRY FORWARDS AND DIFFERENCES BETWEEN THE FINANCIAL CARRYING AMOUNTS OF EXISTING ASSETS AND LIABILITIES AND THEIR RESPECTIVE TAX BASIS. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE INSTITUTE M?Y RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THPN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE INSTITUTE AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THPN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE FISCAL YEARS ENDED JUNE 30, 2024 AND 2023. THE INSTITUTE FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION. THE INSTITUTE IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4

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