Liabilities / Assets
40th percentile
Higher debt load relative to assets than 40% of similar nonprofits.
EIN 20-1808567 • 501(c)3 • Nashville, TN
Profile
The beacon center of tennessee is an independent, nonprofit and nonpartisan research organization dedicated to providing concerned citizens, the media and public leaders with expert empirical research and timely free market policy solutions to public policy issues in tennessee. The beacon center empowers tennesseans to reclaim control of their lives, so that they can freely pursue their version of the american dream.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
40th percentile
Higher debt load relative to assets than 40% of similar nonprofits.
Liabilities / Revenue
38th percentile
Higher debt load relative to revenue than 38% of similar nonprofits.
Net Margin
37th percentile
Higher net margin than 37% of similar nonprofits.
Top Officer Pay
89th percentile
Higher top officer pay than 89% of similar nonprofits.
Top officer pay equals 8.2% of source-year revenue.
Asset Growth
35th percentile
Faster asset growth than 35% of similar nonprofits.
Revenue Growth
24th percentile
Faster revenue growth than 24% of similar nonprofits.
Assets
Down$2,600,845
Down $33,335 (-1.3%) from 2023
Liabilities
Down$69,193
Down $16,826 (-20%) from 2023
Net Assets
Down$2,531,652
Down $16,509 (-0.6%) from 2023
Revenue
Down$2,422,017
Down $252,925 (-9.5%) from 2023
Expenses
Up$2,438,526
Up $140,060 (+6.1%) from 2023
Net Income
Down-$16,509
Down $392,985 (-104%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The beacon center of tennessee's mission is to change lives through public policy by advancing the principles of free markets, individual liberty, and limited government.
The beacon center of tennessee is an independent, nonprofit and nonpartisan research organization dedicated to providing concerned citizens, the media and public leaders with expert empirical research and timely free market policy solutions to public policy issues in tennessee. The beacon center empowers tennesseans to reclaim control of their lives, so that they can freely pursue their version of the american dream.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $2,530,729 | $2,534,754 | ▲ $4,025 |
| Pledges and Grants Receivable | $15,000 | $15,000 | → $0 |
| Prepaid Expenses and Deferred Charges | $2,173 | $2,173 | → $0 |
| Land, Buildings, and Equipment, Net | $3,423 | $553 | ▼ $2,870 |
| Total Assets | $2,634,180 | $2,600,845 | ▼ $33,335 |
| Other Assets Total | $82,855 | $48,365 | ▼ $34,490 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $32,268 | $34,593 | ▲ $2,325 |
| Accounts Payable and Accrued Expenses | $8,071 | $25,735 | ▲ $17,664 |
| Other Liabilities | $45,680 | $8,865 | ▼ $36,815 |
| Total Liabilities | $86,019 | $69,193 | ▼ $16,826 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,386,667 | $2,448,264 | ▲ $61,597 |
| Net Assets With Donor Restrictions | $161,494 | $83,388 | ▼ $78,106 |
| Total Net Assets Fund Balance | $2,548,161 | $2,531,652 | ▼ $16,509 |
| Total Liabilities and Net Assets / Fund Balance | $2,634,180 | $2,600,845 | ▼ $33,335 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $553 | $58,550 | $59,103 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Stephanie Whitt | Employee | FT | $199,333 | $199,333 |
| Justin Owen | President & CEO | FT | $177,213 | $177,213 |
| Name | Title |
|---|---|
| John Cerasuolo | Chairman |
| Joe Scarlett | Vice Chairman |
| Andrew Everett | Director |
| Bill Prevost | Director |
| Brian Fitzpatrick | Director |
| Fred Decosimo | Director |
| John P Boike | Director |
| Ken Meyer | Director |
| Pat Shepherd | Director |
| Richard Patton | Director |
| Tina Benkiser | Director |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,869,475 |
| Other Expenses | $569,051 |
| Total Fundraising Expense | $375,793 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $662,794 | $57,435 | $163,013 | $883,242 |
| Current Officers, Directors, Trustees, and Key Employees | $655,029 | $56,763 | $161,102 | $872,894 |
| Advertising | $117,255 | - | - | $117,255 |
| Other Employee Benefits | $85,328 | $7,081 | $20,930 | $113,339 |
| Travel | $53,038 | - | - | $53,038 |
| Information Technology | $50,995 | - | - | $50,995 |
| All Other Expenses | $34,316 | $7,094 | $2,486 | $43,896 |
| Fees for Services Other | $40,528 | - | - | $40,528 |
| Occupancy | $27,999 | $2,323 | $6,868 | $37,190 |
| Fees for Services Accounting | $8,188 | $15,849 | - | $24,037 |
| Other Expenses | $11,981 | $994 | $2,939 | $15,914 |
| Insurance | - | $7,369 | - | $7,369 |
| Depreciation Depletion | $1,967 | $163 | $483 | $2,613 |
| Total Functional Expenses | $1,907,662 | $155,071 | $375,793 | $2,438,526 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,438,526 |
| Total Expenses per Audited Statements | $2,438,526 |
| Total Expenses per Form 990 | $2,438,526 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Right-of-use Liability | $8,865 |
“Board members are required to review 990 prior to submission.”
“Board members are required to notify the board if there is a potential conflict of interest.”
“Required documentation will be provided upon request”
“The organization is a not-for-profit organization as described in section 501(c)(3) of the internal revenue code (irc) and exempt from federal income taxes on related income pursuant to section 501(a) of the code. The organization does not believe there are any uncertain tax positions or any unrelated business income which would be subject to federal taxes.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 8071 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 25735 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE BEACON CENTER OF TENNESSEE IS AN INDEPENDENT, NONPROFIT AND NONPARTISAN RESEARCH ORGANIZATION DEDICATED TO PROVIDING CONCERNED CITIZENS, THE MEDIA AND PUBLIC LEADERS WITH EXPERT EMPIRICAL RESEARCH AND TIMELY FREE MARKET POLICY SOLUTIONS TO PUBLIC POLICY ISSUES IN TENNESSEE. THE BEACON CENTER EMPOWERS TENNESSEANS TO RECLAIM CONTROL OF THEIR LIVES, SO THAT THEY CAN FREELY PURSUE THEIR VERSION OF THE AMERICAN DREAM. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 117255 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 117255 |
| IRS990/AllOtherContributionsAmt | 0 | 2334640 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 2486 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 7094 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 34316 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 43896 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SUZANNE MICHEL |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6153836431 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1200 CLINTON ST 205 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | NASHVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 37203 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 2530729 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 2534754 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 161102 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 56763 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 655029 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 872894 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2334640 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 87377 |
| IRS990/CYOtherExpensesAmt | 0 | 569051 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -16509 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1869475 |
| IRS990/CYTotalExpensesAmt | 0 | 2438526 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 375793 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2422017 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 483 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 163 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 1967 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 2613 |
| IRS990/Desc | 0 | RESEARCH AND POLICY ANALYSIS - CONDUCTING RESEARCH INTO VARIOUS POLICY REFORMS AND DETERMINING THE IMPACT THEY HAVE ON TENNESSEEANS' LIVES; PUBLISHING RESEARCH AND RELATED INFORMATION ON KEY POLICY ISSUES |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 161494 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 83388 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 16 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 635887 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 15849 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 8188 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 24037 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 40528 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 40528 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JOHN CERASUOLO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ANDREW EVERETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TINA BENKISER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | FRED DECOSIMO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JOHN P BOIKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | PAT SHEPHERD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | BRIAN FITZPATRICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | BILL PREVOST |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JOE SCARLETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | KEN MEYER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | RICHARD PATTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | JUSTIN OWEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | STEPHANIE WHITT |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 177213 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 199333 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | VICE CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | PRESIDENT & CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | EMPLOYEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2005 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2422017 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 50995 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 50995 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 7369 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 7369 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 87377 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 87377 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 58550 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3423 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 553 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 59103 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 1 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE BEACON CENTER OF TENNESSEE IS AN INDEPENDENT, NONPROFIT AND NONPARTISAN RESEARCH ORGANIZATION DEDICATED TO PROVIDING CONCERNED CITIZENS, THE MEDIA AND PUBLIC LEADERS WITH EXPERT EMPIRICAL RESEARCH AND TIMELY FREE MARKET POLICY SOLUTIONS TO PUBLIC POLICY ISSUES IN TENNESSEE. THE BEACON CENTER EMPOWERS TENNESSEANS TO RECLAIM CONTROL OF THEIR LIVES, SO THAT THEY CAN FREELY PURSUE THEIR VERSION OF THE AMERICAN DREAM. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2548161 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2531652 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2386667 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2448264 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 6868 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 2323 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 27999 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 37190 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 82855 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 48365 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 20930 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 7081 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 85328 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 113339 |
| IRS990/OtherExpensesGrp/Desc | 0 | EVENTS |
| IRS990/OtherExpensesGrp/Desc | 1 | TRAINING |
| IRS990/OtherExpensesGrp/Desc | 2 | PRINTING |
| IRS990/OtherExpensesGrp/Desc | 3 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 225 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 17747 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 2939 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 994 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 84845 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 53961 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 19438 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 11981 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 84845 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 54186 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 37185 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 15914 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 45680 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 8865 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 163013 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 57435 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 662794 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 883242 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 15000 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 15000 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2173 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2173 |
| IRS990/PrincipalOfficerNm | 0 | JUSTIN OWEN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | GENERAL EDUCATIONAL AND INFORMATIONAL PROGRAMMING - COMMUNICATING WITH TENNESSEANS ABOUT VARIOUS PUBLIC POLICY ISSUES AND THE IMPACT THOSE ISSUES HAVE ON THEIR LIVES VIA WEBSITE, BLOG, VIDEOS, INFOGRAPHICS, PODCASTS, OPINION ARTICLES, MEDIA INTERVIEWS, AND EVENTS |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 635888 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | PUBLIC INTEREST LITIGATION - REPRESENTING TENNESSEANS WHOSE CONSTITUTIONAL RIGHTS HAVE BEEN VIOLATED IN COURT; FILING OR SIGNING OFF ON AMICI BRIEFS IN KEY COURT CASES RELATED TO STATE AND FEDERAL CONSTITUTIONAL ISSUES |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 635887 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | LEGAL FOUNDATION - TO LITIGATE PRO BONO ON BEHALF OF TENNESSEE CLIENTS WHOSE ECONOMIC LIBERTY, PROPERTY RIGHTS, OR OTHER CONSTITUTIONAL PROTECTIONS HAVE BEEN VIOLATED. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2398748 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 50534 |
| IRS990/PYOtherExpensesAmt | 0 | 704956 |
| IRS990/PYOtherRevenueAmt | 0 | 225660 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 376476 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1593510 |
| IRS990/PYTotalExpensesAmt | 0 | 2298466 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2674942 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -16509 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 2172987 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2398748 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2003047 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2025504 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1552070 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 10152356 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 87377 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 50534 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 6645 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1305 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1126 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 146987 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 161653 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 225660 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 122130 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 338776 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 878449 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1726668 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 87377 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 50534 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 6645 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1305 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1126 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 146987 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.01220 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00560 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.98780 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99440 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 11879024 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 2334640 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2624408 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2125177 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2364280 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2430519 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 11879024 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 2422017 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 2674942 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2131822 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2365585 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2431645 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 12026011 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt | 0 | 340 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt | 0 | 340 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt | 0 | 10830 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt | 0 | 11510 |
| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | SCHEDULE C, PART II-A, EXPLANATION OF FOUR YEAR AVERAGING BEACON HAS FILED A FORM 5768 PER JUSTIN IN 2011 AND REMAINS IN EFFECT FOR SUCCEEDING YEARS UNLESS IT IS REVOKED BY THE ORGANIZATION. |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I-A, LINE 1: |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2438526 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 553 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 58550 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 59103 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 8865 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | RIGHT-OF-USE LIABILITY |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2422017 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE ORGANIZATION DOES NOT BELIEVE THERE ARE ANY UNCERTAIN TAX POSITIONS OR ANY UNRELATED BUSINESS INCOME WHICH WOULD BE SUBJECT TO FEDERAL TAXES. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 553 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2438526 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 8865 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2422017 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2422017 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2438526 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 199333 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 177213 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
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