Civic Intelligence

Public Accountability Initiative Inc

EIN 20-0972582 • 501(c)3 • Buffalo, NY

Profile

The public accountability initiative conducts research and educational activities that bring transparency to influence public sector and private sector institutions and their key relationship.

266 Elmwood Avenue 191Buffalo, NY 14222

public-accountability.org

Siviq Scores

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

Liabilities / Assets

36th percentile

0.01x

Higher debt load relative to assets than 36% of similar nonprofits.

NTEE W • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

35th percentile

0.01x

Higher debt load relative to revenue than 35% of similar nonprofits.

NTEE W • $1M-$5M nonprofits • Source year 2025

Net Margin

79th percentile

47%

Higher net margin than 79% of similar nonprofits.

NTEE W • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

64th percentile

$86,642

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

NTEE W • $1M-$5M nonprofits • Source year 2025

Asset Growth

79th percentile

55%

Faster asset growth than 79% of similar nonprofits.

NTEE W • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

68th percentile

53%

Faster revenue growth than 68% of similar nonprofits.

NTEE W • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets36th percentile

Assets

Up

$1,813,540

Up $641,293 (+55%) from 2024

Liabilities

Down

$10,947

Down $16,121 (-60%) from 2024

Net Assets

Up

$1,802,593

Up $657,414 (+57%) from 2024

Operations
Liabilities / Revenue35th percentileNet Margin79th percentile

Revenue

Up

$1,384,707

Up $480,457 (+53%) from 2024

Expenses

Up

$727,293

Up $97,614 (+16%) from 2024

Net Income

Up

$657,414

Up $382,843 (+139%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth79th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $11,507Liabilities 2011: $0Net Assets 2011: $11,5072011Assets 2012: $44,606Liabilities 2012: $0Net Assets 2012: $44,6062012Assets 2013: $68,591Liabilities 2013: $3,750Net Assets 2013: $64,8412013Assets 2014: $34,773Liabilities 2014: $2,9952014Assets 2015: $141,011Liabilities 2015: $92,433Net Assets 2015: $48,5782015Assets 2016: $282,957Liabilities 2016: $14,362Net Assets 2016: $268,5952016Assets 2017: $288,480Liabilities 2017: $21,729Net Assets 2017: $266,7512017Assets 2018: $448,770Liabilities 2018: $52,438Net Assets 2018: $396,3322018Assets 2019: $343,775Liabilities 2019: $11,970Net Assets 2019: $331,8052019Assets 2020: $432,381Liabilities 2020: $13,304Net Assets 2020: $419,0772020Assets 2021: $545,055Liabilities 2021: $6,216Net Assets 2021: $538,8392021Assets 2022: $698,226Liabilities 2022: $9,921Net Assets 2022: $688,3052022Assets 2023: $875,979Liabilities 2023: $5,371Net Assets 2023: $870,6082023Assets 2024: $1,172,247Liabilities 2024: $27,068Net Assets 2024: $1,145,1792024Assets 2025: $1,813,540Liabilities 2025: $10,947Net Assets 2025: $1,802,5932025

Highlighted filing

2025

Assets$1,813,540
Liabilities$10,947
Net Assets$1,802,593
Open 2025 Filing

Operations Trend

Revenue Growth68th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $59,800Expenses 2011: $69,868Net Income 2011: -$10,0682011Revenue 2012: $78,913Expenses 2012: $45,814Net Income 2012: $33,0992012Revenue 2013: $116,974Expenses 2013: $96,739Net Income 2013: $20,2352013Revenue 2014: $135,076Expenses 2014: $168,139Net Income 2014: -$33,0632014Revenue 2015: $183,855Expenses 2015: $167,055Net Income 2015: $16,8002015Revenue 2016: $497,064Expenses 2016: $277,047Net Income 2016: $220,0172016Revenue 2017: $378,755Expenses 2017: $380,599Net Income 2017: -$1,8442017Revenue 2018: $695,742Expenses 2018: $566,161Net Income 2018: $129,5812018Revenue 2019: $609,325Expenses 2019: $673,852Net Income 2019: -$64,5272019Revenue 2020: $797,475Expenses 2020: $710,200Net Income 2020: $87,2752020Revenue 2021: $848,892Expenses 2021: $729,130Net Income 2021: $119,7622021Revenue 2022: $771,096Expenses 2022: $621,630Net Income 2022: $149,4662022Revenue 2023: $826,870Expenses 2023: $644,567Net Income 2023: $182,3032023Revenue 2024: $904,250Expenses 2024: $629,679Net Income 2024: $274,5712024Revenue 2025: $1,384,707Expenses 2025: $727,293Net Income 2025: $657,4142025

Highlighted filing

2025

Revenue$1,384,707
Expenses$727,293
Net Income$657,414
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,813,540
Liabilities
$10,947
Net assets
$1,802,593
Revenue
$1,384,707
Expenses
$727,293
Net income
$657,414
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.81$0.01$1.80$1.38$0.73$0.66
2024Detailed filing. Detailed filing data is available for this year.$1.17$0.03$1.15$0.90$0.63$0.27
2023Detailed filing. Detailed filing data is available for this year.$0.88$0.01$0.87$0.83$0.64$0.18
2022Detailed filing. Detailed filing data is available for this year.$0.70$0.01$0.69$0.77$0.62$0.15
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.01$0.54$0.85$0.73$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.43$0.01$0.42$0.80$0.71$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.34$0.01$0.33$0.61$0.67$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.45$0.05$0.40$0.70$0.57$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.29$0.02$0.27$0.38$0.38$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.28$0.01$0.27$0.50$0.28$0.22
2015Detailed filing. Detailed filing data is available for this year.$0.14$0.09$0.05$0.18$0.17$0.02
2014Summary only. Only limited summary data is available for this year.$0.03$0.00$0.14$0.17$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.06$0.12$0.10$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.00$0.04$0.08$0.05$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.00$0.01$0.06$0.07$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jan 23, 2026
Return Version
2024v5.2
Gross Receipts
$1,384,707
Mission and Program Overview

Mission

The public accountability initiative conducts research and educational activities that bring transparency to influence public sector and private sector institutions and their key relationship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,169,741$1,244,248▲ $74,507
Pledges and Grants Receivable-$120,000-
Accounts Receivable$1,000$1,000→ $0
Land, Buildings, and Equipment, Net$6$0▼ $6
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,172,247$1,813,540▲ $641,293
Other Assets Total$1,500$448,292▲ $446,792
Liabilities
Accounts Payable and Accrued Expenses$27,068$10,947▼ $16,121
Total Liabilities$27,068$10,947▼ $16,121
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,145,179$1,802,593▲ $657,414
Total Net Assets Fund Balance$1,145,179$1,802,593▲ $657,414
Total Liabilities and Net Assets / Fund Balance$1,172,247$1,813,540▲ $641,293

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$10,799$10,799
Other Land Buildings-$2,342$2,342
Other Assets Org$446,792--
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Gin ArmstrongExecutive DirectorFT$86,642$86,642

Board Members and Trustees

NameTitle
Maya RagsdaleBoard Chair
Ellen David FriedmanBoard Member
Zac ChapmanBoard Member
Anthony ArmstrongTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,187,072
Program Service Revenue
$146,797
Investment Income
$0
Other Revenue
$50,838
Change in Net Assets
$657,414
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$503,330
Other Expenses$223,963
Total Fundraising Expense$12,593
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$308,447$27,418$6,854$342,719
Current Officers, Directors, Trustees, and Key Employees$77,978$6,931$1,733$86,642
Other Employee Benefits$35,657$3,170$793$39,620
Conferences and Meetings$31,011$2,757$689$34,457
Payroll Taxes$30,914$2,748$687$34,349
Fees for Services Accounting$10,666$948$236$11,850
All Other Expenses$5,602$498$125$6,225
Fees for Services Other$5,381$478$120$5,979
Other Expenses$4,021$357$89$4,467
Insurance$1,660$148$37$1,845
Depreciation Depletion$4$2-$6
Total Functional Expenses$664,325$50,375$12,593$727,293
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
No
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, Part VI, Section B, Line 11B

“Organization's process to review form 990. The form 990 is reviewed by the treasurer and distributed to all board members for review prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Enforcement of Conflicts Policy. The COI policy is reviewed by all board members at each annual meeting, and any conflicts or potential conflicts disclosed.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Public Accountability Initiative Inc
EIN
20-0972582
Phone
7162398305
Address
266 ELMWOOD AVENUE 191, BUFFALO, NY 14222

Signing Officer

Name
Maya Ragsdale
Title
President
Signed
2026-01-23
Discuss with paid preparer
Yes

Organization Details

Formed
2008
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
4
Employees
5
Volunteers
1,500

Preparer

Firm
Skrobacz & Co Cpas Pc
Address
5678 Main Street, WILLIAMSVILLE, NY 14221
Preparer
John R Armstrong
Phone
7166332117
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IRS990/OtherExpensesGrp/Desc0RESEARCH EXPENSE
IRS990/OtherExpensesGrp/Desc1TECHNOLOGY
IRS990/OtherExpensesGrp/Desc2PROFESSIONAL DEVELOPMENT
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
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IRS990/OtherExpensesGrp/FundraisingAmt1400
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IRS990/OtherExpensesGrp/TotalAmt141500
IRS990/OtherExpensesGrp/TotalAmt220002
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0308447
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IRS990/PayrollTaxesGrp/FundraisingAmt0687
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02748
IRS990/PayrollTaxesGrp/ProgramServicesAmt030914
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IRS990/ProgSrvcAccomActy2Grp/Desc0RESEARCH: PAI'S RESEARCH PROGRAM INVESTIGATES ISSUES OF CORPORATE AND GOVERNMENT ACCOUNTANILITY AND BRINGS TRANSPARENCY TO THE ROLE OF POWERFUL PUBLIC SECTOR AND PRIVATE SECTOR INSTITUTIONS IN SHAPING PUBLIC POLICY. PAI RELEASES RESEARCH IN THE FORM OF REPORTS, ARTICLES, INFOGRAPHICS, AND DATASETS. PAI'S RESEARCH HAS GARNERED SIGNIFICANT MEDIA COVERAGE, PROMPTED ACCOUNTABILITY MEASURES AND PUBLIC AND PRIVATE INSTITUTIONS,AND INFORMED GROUNDBREAKING CAMPAIGNS. PAI'S PRIMARY FOCUS AREAS INCLUDE THE FINANCE INDUSTRY AND THE FOSSIL FUEL INDUSTRY, AND CORPORATE POWER ON THE REGIONAL AND STATE LEVEL. IN 2022-2023, OUR RESEARCH TOUCHED ON ISSUES INCLUDING INVESTOR-OWNED UTILITIES, FOSSIL FUEL FINANCE, WALL STREET SPECULATION, THE REVOLVING DOOR BETWEEN BUSINESS AND GOVERNMENT, CORPORATE SUBSIDIES, AND MONEY IN POLITICS. OUR RESEARCH EARNS MAJOR MEDIA COVERAGE AND HELPS DRIVE COMPAIGN STRATEGY AND WINS.
IRS990/ProgSrvcAccomActy3Grp/Desc0TRAINING: PAI TRAINS JOURNALISTS, ASTIVISTS, AND RESEACHERS IN HOW TO CONDUCT POWER RESEARCH USING LITTLESIS.ORG AND OTHER TOOLS AND METHODOLOGIES. THE GOAL OF THIS WORK IS TO CULTIVATE MORE MOVEMENT CAPACITY TO RESEARCH AND CHALLENGE INFLUTIAL NETWORKS IN THE PUBLIC AND PRIVATE SECTOR. WE CONDUCT TRAININGS IN PERSON AND ONLINE VIA WEBINAR, AND OFFER THEM INDEPENDENTLY AND IN PARTNERSHIP WITH OTHER PUBLIC INTERESTED ORGANIZATIONS. IN 2022-2023, WE CONDCUTED A NUMBER OF TRAININGS ON LITTLESIS TECH TOOLS INCLUDING HOW TO EDIT THE RESEARCH DATABASE, HOW TO RESEARCH PUBLICLY-HELD CORPORATIONS, RESEARCH TECHNIQUES FOR PRIVATE COMPANIES AND NON-FOR-PROFIT ORGANIZATIONS, AND HOW TO RESEARCH POLITICAL CONTRIBUTIONS.
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IRS990/PYRevenuesLessExpensesAmt0274571
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IRS990/PYTotalExpensesAmt0629679
IRS990/PYTotalRevenueAmt0904250
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt011173
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt063591
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IRS990ScheduleA/TotalSupportAmt04487988
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010799
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01500
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1446792
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1UNCOND. PROMISES TO GIVE, NONCURRENT
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02342
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization's process to review form 990. The form 990 is reviewed by the treasurer and distributed to all board members for review prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Enforcement of Conflicts Policy. The COI policy is reviewed by all board members at each annual meeting, and any conflicts or potential conflicts disclosed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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IRS990/TotalLiabilitiesEOYAmt010947
IRS990/TotalLiabilitiesGrp/BOYAmt027068
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IRS990/TotalProgramServiceRevenueAmt0146797
IRS990/TotalReportableCompFromOrgAmt086642
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01384707
IRS990/TotalVolunteersCnt01500
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
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IRS990/USAddress/AddressLine1Txt0266 ELMWOOD AVENUE 191
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IRS990/USAddress/StateAbbreviationCd0NY
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IRS990/WebsiteAddressTxt0PUBLIC-ACCOUNTABILITY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z

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