Civic Intelligence

Public Accountability Initiative Inc.

990 • Fiscal year 2021 • EIN 20-0972582

Apr 01, 2020 to Mar 31, 2021 • Filed on Feb 08, 2022

49 Virginia PlaceBuffalo, NY 14202

(716) 884-1275

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

44th percentile

0.01x

Higher debt load relative to assets than 44% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

39th percentile

0.01x

Higher debt load relative to revenue than 39% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

53rd percentile

14%

Higher net margin than 53% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

75th percentile

$65,734

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

71st percentile

26%

Faster asset growth than 71% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

43rd percentile

6.4%

Faster revenue growth than 43% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$545,055

Up $112,674 (+26%) from 2020

Net Assets

Up

$538,839

Up $119,762 (+29%) from 2020

Liabilities

Down

$6,216

Down $7,088 (-53%) from 2020

Revenue

Up

$848,892

Up $51,417 (+6.4%) from 2020

Expenses

Up

$729,130

Up $18,930 (+2.7%) from 2020

Net Income

Up

$119,762

Up $32,487 (+37%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2021

Assets$545,055
Liabilities$6,216
Net Assets$538,839

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2021

Revenue$848,892
Expenses$729,130
Net Income$119,762
Jump To
Filing Snapshot
Filing Period
Apr 1, 2020 to Mar 31, 2021
Signed
Feb 8, 2022
Return Version
2020v4.0
Gross Receipts
$848,892
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$396,463$506,368▲ $109,905
Pledges and Grants Receivable$4,250$30,000▲ $25,750
Prepaid Expenses and Deferred Charges$5,061--
Land, Buildings, and Equipment, Net$6,807$4,312▼ $2,495
Accounts Receivable$18,300$2,875▼ $15,425
Investments Other Securities$1,500$1,500→ $0
Total Assets$432,381$545,055▲ $112,674
Liabilities
Other Liabilities$11,684$6,216▼ $5,468
Accounts Payable and Accrued Expenses$1,620--
Total Liabilities$13,304$6,216▼ $7,088
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$319,077$538,839▲ $219,762
Net Assets With Donor Restrictions$100,000--
Total Net Assets Fund Balance$419,077$538,839▲ $119,762
Total Liabilities and Net Assets / Fund Balance$432,381$545,055▲ $112,674

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,312$8,829$13,141
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kevin ConnorExecutive DiFT$64,436$1,298$65,734

Board Members and Trustees

NameTitle
Faisal ChaudhryPresident
Maple RazsaBoard Member
Dr Roona RaySecretary
Aaron BartleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$847,992
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$900
All Other Contributions
$847,992
Change in Net Assets
$119,762
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$600,863
Other Expenses$128,267
Total Fundraising Expense$26,126
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$438,449$38,973$9,743$487,165
Other Employee Benefits$74,289$6,603$1,651$82,543
Information Technology$35,488$6,624$5,205$47,317
Payroll Taxes$28,040$2,492$623$31,155
Occupancy$14,895$2,780$2,185$19,860
Fees for Services Other$11,429$2,133$1,676$15,238
Fees for Services Accounting$11,119$2,076$1,631$14,826
Insurance$4,686$875$687$6,248
Fees for Services Legal$3,757$701$551$5,009
Other Expenses$2,883$537$422$3,842
Depreciation Depletion$1,870$351$274$2,495
Office Expenses$1,058$197$155$1,410
Conferences and Meetings$1,013$189$149$1,351
Total Functional Expenses$636,979$66,025$26,126$729,130
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$6,216
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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, Page 6, Part VI, Line 11B

The form 990 is reviewed by the treasurer and distributed to all board members for review prior to filing.

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

The coi policy is reviewed by all board members at each annual meeting, and any conflicts or potential conflicts disclosed.

Form 990, Page 6, Part VI, Line 19

Governing documents and copies of the 990 are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Public Accountability Initiative
EIN
20-0972582
Phone
7168841275
Address
49 VIRGINIA PLACE, BUFFALO, NY 14202

Signing Officer

Name
Faisal Chaudhry
Title
President
Phone
7168841275
Signed
2022-02-08

Organization Details

Principal Officer
Faisal Chaudhry
Formed
2008
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
4
Employees
9

Preparer

Firm
Sbfr Partners Cpas Llp
Address
2425 SWEET HOME ROAD, AMHERST, NY 14228
Preparer
John R Armstrong CPA
Phone
7163892900
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Pai conducts research and educational activities that bring transparency to influential public sector and private sector institutions and their key relationships. Pai also develops a free, open source tool for documenting these relationships, littlesis.org.

Form 990, Page 2, Part III, Line 4A

Littlesis: pai maintains littlesis.org, an open, public database and research platform that brings transparency to influential networks in the public and private sector. The database aggregates public information on over 396,000 influential individuals and institutions, ranging from public officials to large corporations, and over 1,600,000 relationships among them, ranging from employment relationships to campaign contributions. Volunteer editors contribute well-sourced data to littlesis and build maps of power networks. In 2020-2021, littlesis data expanded significantly, with over 89,793 new entities added to the database. The site was used and cited regularly by activists, researchers and journalists at academic, media, and public interest organizations, in the us and internationally, garnering significant media coverage and supporting groundbreaking investigations and high-impact grassroots campaigns.

Form 990, Page 2, Part III, Line 4B

Research: pai's research program investigates issues of corporate and government accountability 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 data sets. Pai's research has garnered significant media coverage and prompted major transparency and accountability measures at public and private institutions. The influence of the finance and oil and gas industries is a major focus of pais research, as well as corporate power on the regional and state level. In 2020-2021, our investigations of issues such as wall street speculation, hedge funds profiting from puerto rican debt, fossil fuel industry influence, the power structure behind investor- owned utilities, the revolving door between business and government, corporate subsidies and tax dodging, and money in politics received major media coverage and drove significant public accountability efforts.

Form 990, Page 2, Part III, Line 4C

Training: pai trains journalists, activists, and researchers in how to conduct power research using littlesis.org and other tools and methodologies. The goal of this work is to cultivate more journalistic, civic, and movement capacity to research and challenge influential networks in the public and private sector. We conduct trainings in person and online via webinar, and offer them independently and in partnership with progressive organizations. In 2020-2021, as part of our map the power training initiative, we conducted numerous trainings on topics such as how to research municipal budgets, how to research publicly-held corporations, how to research foundations and nonprofits, how to research real estate companies and landlords, and to how to research political contributions on the local, state, and federal level. We also continued to organize and train research groups focused on researching power at the local and regional level.

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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/ProgSrvcAccomActy2Grp/Desc0RESEARCH: PAI'S RESEARCH PROGRAM INVESTIGATES ISSUES OF CORPORATE AND GOVERNMENT ACCOUNTABILITY 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 DATA SETS. PAI'S RESEARCH HAS GARNERED SIGNIFICANT MEDIA COVERAGE AND PROMPTED MAJOR TRANSPARENCY AND ACCOUNTABILITY MEASURES AT PUBLIC AND PRIVATE INSTITUTIONS. THE INFLUENCE OF THE FINANCE AND OIL AND GAS INDUSTRIES IS A MAJOR FOCUS OF PAIS RESEARCH, AS WELL AS CORPORATE POWER ON THE REGIONAL AND STATE LEVEL. IN 2020-2021, OUR INVESTIGATIONS OF ISSUES SUCH AS WALL STREET SPECULATION, HEDGE FUNDS PROFITING FROM PUERTO RICAN DEBT, FOSSIL FUEL INDUSTRY INFLUENCE, THE POWER STRUCTURE BEHIND INVESTOR- OWNED UTILITIES, THE REVOLVING DOOR BETWEEN BUSINESS AND GOVERNMENT, CORPORATE SUBSIDIES AND TAX DODGING, AND MONEY IN POLITICS RECEIVED MAJOR MEDIA COVERAGE AND DROVE SIGNIFICANT PUBLIC ACCOUNTABILITY EFFORTS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PAI CONDUCTS RESEARCH AND EDUCATIONAL ACTIVITIES THAT BRING TRANSPARENCY TO INFLUENTIAL PUBLIC SECTOR AND PRIVATE SECTOR INSTITUTIONS AND THEIR KEY RELATIONSHIPS. PAI ALSO DEVELOPS A FREE, OPEN SOURCE TOOL FOR DOCUMENTING THESE RELATIONSHIPS, LITTLESIS.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LITTLESIS: PAI MAINTAINS LITTLESIS.ORG, AN OPEN, PUBLIC DATABASE AND RESEARCH PLATFORM THAT BRINGS TRANSPARENCY TO INFLUENTIAL NETWORKS IN THE PUBLIC AND PRIVATE SECTOR. THE DATABASE AGGREGATES PUBLIC INFORMATION ON OVER 396,000 INFLUENTIAL INDIVIDUALS AND INSTITUTIONS, RANGING FROM PUBLIC OFFICIALS TO LARGE CORPORATIONS, AND OVER 1,600,000 RELATIONSHIPS AMONG THEM, RANGING FROM EMPLOYMENT RELATIONSHIPS TO CAMPAIGN CONTRIBUTIONS. VOLUNTEER EDITORS CONTRIBUTE WELL-SOURCED DATA TO LITTLESIS AND BUILD MAPS OF POWER NETWORKS. IN 2020-2021, LITTLESIS DATA EXPANDED SIGNIFICANTLY, WITH OVER 89,793 NEW ENTITIES ADDED TO THE DATABASE. THE SITE WAS USED AND CITED REGULARLY BY ACTIVISTS, RESEARCHERS AND JOURNALISTS AT ACADEMIC, MEDIA, AND PUBLIC INTEREST ORGANIZATIONS, IN THE US AND INTERNATIONALLY, GARNERING SIGNIFICANT MEDIA COVERAGE AND SUPPORTING GROUNDBREAKING INVESTIGATIONS AND HIGH-IMPACT GRASSROOTS CAMPAIGNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2RESEARCH: PAI'S RESEARCH PROGRAM INVESTIGATES ISSUES OF CORPORATE AND GOVERNMENT ACCOUNTABILITY 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 DATA SETS. PAI'S RESEARCH HAS GARNERED SIGNIFICANT MEDIA COVERAGE AND PROMPTED MAJOR TRANSPARENCY AND ACCOUNTABILITY MEASURES AT PUBLIC AND PRIVATE INSTITUTIONS. THE INFLUENCE OF THE FINANCE AND OIL AND GAS INDUSTRIES IS A MAJOR FOCUS OF PAIS RESEARCH, AS WELL AS CORPORATE POWER ON THE REGIONAL AND STATE LEVEL. IN 2020-2021, OUR INVESTIGATIONS OF ISSUES SUCH AS WALL STREET SPECULATION, HEDGE FUNDS PROFITING FROM PUERTO RICAN DEBT, FOSSIL FUEL INDUSTRY INFLUENCE, THE POWER STRUCTURE BEHIND INVESTOR- OWNED UTILITIES, THE REVOLVING DOOR BETWEEN BUSINESS AND GOVERNMENT, CORPORATE SUBSIDIES AND TAX DODGING, AND MONEY IN POLITICS RECEIVED MAJOR MEDIA COVERAGE AND DROVE SIGNIFICANT PUBLIC ACCOUNTABILITY EFFORTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRAINING: PAI TRAINS JOURNALISTS, ACTIVISTS, AND RESEARCHERS IN HOW TO CONDUCT POWER RESEARCH USING LITTLESIS.ORG AND OTHER TOOLS AND METHODOLOGIES. THE GOAL OF THIS WORK IS TO CULTIVATE MORE JOURNALISTIC, CIVIC, AND MOVEMENT CAPACITY TO RESEARCH AND CHALLENGE INFLUENTIAL NETWORKS IN THE PUBLIC AND PRIVATE SECTOR. WE CONDUCT TRAININGS IN PERSON AND ONLINE VIA WEBINAR, AND OFFER THEM INDEPENDENTLY AND IN PARTNERSHIP WITH PROGRESSIVE ORGANIZATIONS. IN 2020-2021, AS PART OF OUR MAP THE POWER TRAINING INITIATIVE, WE CONDUCTED NUMEROUS TRAININGS ON TOPICS SUCH AS HOW TO RESEARCH MUNICIPAL BUDGETS, HOW TO RESEARCH PUBLICLY-HELD CORPORATIONS, HOW TO RESEARCH FOUNDATIONS AND NONPROFITS, HOW TO RESEARCH REAL ESTATE COMPANIES AND LANDLORDS, AND TO HOW TO RESEARCH POLITICAL CONTRIBUTIONS ON THE LOCAL, STATE, AND FEDERAL LEVEL. WE ALSO CONTINUED TO ORGANIZE AND TRAIN RESEARCH GROUPS FOCUSED ON RESEARCHING POWER AT THE LOCAL AND REGIONAL LEVEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS REVIEWED BY THE TREASURER AND DISTRIBUTED TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE COI POLICY IS REVIEWED BY ALL BOARD MEMBERS AT EACH ANNUAL MEETING, AND ANY CONFLICTS OR POTENTIAL CONFLICTS DISCLOSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS AND COPIES OF THE 990 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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