Civic Intelligence

American Spectator Foundation Inc

EIN 23-7002632 • 501(c)3 • Alexandria, VA

Profile

The American Spectator Foundation is a non-profit, non-partisan media organization responsible for publishing The American Spectator. Through its editorial programs, The American Spectator strives to educate the public on new ideas, concepts, and policies

122 South Royal Street STE 1Alexandria, VA 22314-3328

spectator.org

Siviq Scores

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

Liabilities / Assets

46th percentile

0.05x

Higher debt load relative to assets than 46% of similar nonprofits.

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

Liabilities / Revenue

46th percentile

0.06x

Higher debt load relative to revenue than 46% of similar nonprofits.

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

Net Margin

74th percentile

21%

Higher net margin than 74% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

64th percentile

9.4%

Faster asset growth than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Revenue Growth

49th percentile

6.7%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Assets

Up

$3,015,427

Up $453,910 (+18%) from 2023

Liabilities

Down

$137,576

Down $41,601 (-23%) from 2023

Net Assets

Up

$2,877,851

Up $495,511 (+21%) from 2023

Revenue

Up

$2,352,263

Up $313,924 (+15%) from 2023

Expenses

Up

$1,856,752

Up $13,714 (+0.7%) from 2023

Net Income

Up

$495,511

Up $300,210 (+154%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0MAssets 2012: $233,077Liabilities 2012: $858,507Net Assets 2012: -$625,4302012Assets 2014: $217,046Liabilities 2014: $1,296,364Net Assets 2014: -$1,079,3182014Assets 2015: $213,350Liabilities 2015: $822,252Net Assets 2015: -$608,9022015Assets 2016: $185,280Liabilities 2016: $667,368Net Assets 2016: -$482,0882016Assets 2017: $405,250Liabilities 2017: $58,070Net Assets 2017: $347,1802017Assets 2018: $906,834Liabilities 2018: $29,814Net Assets 2018: $877,0202018Assets 2019: $1,557,354Liabilities 2019: $67,654Net Assets 2019: $1,489,7002019Assets 2020: $2,057,325Liabilities 2020: $230,020Net Assets 2020: $1,827,3052020Assets 2021: $2,300,953Liabilities 2021: $133,467Net Assets 2021: $2,167,4862021Assets 2022: $2,357,419Liabilities 2022: $170,380Net Assets 2022: $2,187,0392022Assets 2023: $2,561,517Liabilities 2023: $179,177Net Assets 2023: $2,382,3402023Assets 2024: $3,015,427Liabilities 2024: $137,576Net Assets 2024: $2,877,8512024

Highlighted filing

2024

Assets$3,015,427
Liabilities$137,576
Net Assets$2,877,851

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $2,629,0222012Revenue 2014: $1,486,262Expenses 2014: $1,691,699Net Income 2014: -$205,4372014Revenue 2015: $1,057,300Expenses 2015: $788,278Net Income 2015: $269,0222015Revenue 2016: $895,357Expenses 2016: $768,543Net Income 2016: $126,8142016Revenue 2017: $1,053,754Expenses 2017: $845,863Net Income 2017: $207,8912017Revenue 2018: $1,540,354Expenses 2018: $1,010,514Net Income 2018: $529,8402018Revenue 2019: $1,663,758Expenses 2019: $1,051,078Net Income 2019: $612,6802019Revenue 2020: $1,620,244Expenses 2020: $1,282,639Net Income 2020: $337,6052020Revenue 2021: $1,934,602Expenses 2021: $1,594,421Net Income 2021: $340,1812021Revenue 2022: $1,595,707Expenses 2022: $1,576,154Net Income 2022: $19,5532022Revenue 2023: $2,038,339Expenses 2023: $1,843,038Net Income 2023: $195,3012023Revenue 2024: $2,352,263Expenses 2024: $1,856,752Net Income 2024: $495,5112024

Highlighted filing

2024

Revenue$2,352,263
Expenses$1,856,752
Net Income$495,511

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 22, 2025
Return Version
2024v5.1
Gross Receipts
$2,443,831
Mission and Program Overview

Mission

The American Spectator Foundation is a non-profit, non-partisan media organization responsible for publishing The American Spectator. Through its editorial programs, The American Spectator strives to educate the public on new ideas, concepts, and policies

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,790,605$2,540,221▲ $749,616
Cash and Non-Interest-Bearing Accounts$696,337$391,577▼ $304,760
Prepaid Expenses and Deferred Charges$65,677$83,629▲ $17,952
Accounts Receivable$8,898--
Total Assets$2,561,517$3,015,427▲ $453,910
Liabilities
Accounts Payable and Accrued Expenses$179,177$137,576▼ $41,601
Total Liabilities$179,177$137,576▼ $41,601
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,379,662$2,814,980▲ $435,318
Net Assets With Donor Restrictions$2,678$62,871▲ $60,193
Total Net Assets Fund Balance$2,382,340$2,877,851▲ $495,511
Total Liabilities and Net Assets / Fund Balance$2,561,517$3,015,427▲ $453,910

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$65,456$65,456
Compensation and Service Providers

Board Members and Trustees

NameTitle
Paul CharnetzkiChairmanTreasurer
Alan SomersDirector
Alex DonnerDirector
Anthony SalibaDirector
Elizabeth AilesDirector
Grover NorquistDirector
Paul KengorDirector
Peter LeidelDirector
Rebekah MercerDirector
Robert LuddyDirector
Sam DealeyDirector
Emmett Tyrrell JrFounderDirector
Melissa ClouthierSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,906,595
Program Service Revenue
$430,398
Investment Income
$0
Other Revenue
$15,270
All Other Contributions
$1,708,512
Change in Net Assets
$495,511

Noncash Contributions

Contribution TypeReported AmountValuation Method
Securities Publicly Traded$105,821Market Value
Total Noncash Contributions$105,821-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,352,263
Total Revenue per Audited Statements
$2,352,263
Total Revenue per Form 990
$2,352,263
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$952,799
Salaries, Compensation, and Employee Benefits$903,953
Total Fundraising Expense$55,402
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$678,101$90,876$26,900$795,877
Fees for Services Other$431,952$29,409$8,705$470,066
Occupancy$82,217$10,318$3,055$95,590
Fees for Services Accounting$71,741$9,615$2,846$84,202
Insurance$54,965$7,366$2,180$64,511
Payroll Taxes$51,589$6,914$2,047$60,550
Other Employee Benefits$40,493$5,427$1,606$47,526
Office Expenses$39,393$5,279$1,560$46,232
Information Technology$37,758$5,060$1,498$44,316
Travel$31,069$4,196$1,242$36,507
Advertising$30,781$4,125$1,221$36,127
Other Expenses$5,606$751$222$6,579
Fees for Services Legal$329$44$13$386
Total Functional Expenses$1,614,173$187,177$55,402$1,856,752

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,856,752
Total Expenses per Audited Statements$1,856,752
Total Expenses per Form 990$1,856,752
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$91,568
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$198,083$198,083$91,568$106,515
Total Events$198,083$198,083$91,568$106,515
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
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The Director and Treasurer review the 990 before it is filed. The entire board receives a copy after it is filed.

CEO executive director top management comp Part VI line 15A

Executive compensation is determined and approved by the board of directors based on a review of comparable data and organizational performance.

Other officer or key employee compensation Part VI line 15B

Other officer or key employee compensation is determined and approved by the board of directors based on a review of comparable data and organizational performance.

Governing documents etc available to public Part VI line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
American Spectator Foundation Inc
EIN
23-7002632
In Care Of
% Melissa Clouthier
Phone
7038072011
Address
122 South Royal Street STE 1, Alexandria, VA 22314-3328

Signing Officer

Name
Melissa Clouthier
Title
Publisher
Phone
7038072011
Signed
2025-04-22
Discuss with paid preparer
Yes

Organization Details

Formed
1967
Legal Domicile
Va
Voting Board Members
13
Independent Board Members
13
Employees
13

Preparer

Firm
Ludwig Business Consultants
Address
1120 WELSH ROAD SUITE 200, North Wales, PA 19454
Preparer
Phyllis a Ludwig
Phone
2158390985
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

Professional fees paid to authors and writers of content.

Raw XML AppendixShowing 400 of 492 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0179177
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0137576
IRS990/AccountsReceivableGrp/BOYAmt08898
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The American Spectator Foundation is a non-profit, non-partisan media organization responsible for publishing The American Spectator. Through its editorial programs, The American Spectator strives to educate the public on new ideas, concepts, and policies
IRS990/AdvertisingGrp/FundraisingAmt01221
IRS990/AdvertisingGrp/ManagementAndGeneralAmt04125
IRS990/AdvertisingGrp/ProgramServicesAmt030781
IRS990/AdvertisingGrp/TotalAmt036127
IRS990/AllOtherContributionsAmt01708512
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0MELISSA CLOUTHIER
IRS990/BooksInCareOfDetail/PhoneNum07038072011
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0122 South Royal Street
IRS990/BooksInCareOfDetail/USAddress/CityNm0Alexandria
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0223143328
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0696337
IRS990/CashNonInterestBearingGrp/EOYAmt0391577
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt0198083
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01906595
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0952799
IRS990/CYOtherRevenueAmt015270
IRS990/CYProgramServiceRevenueAmt0430398
IRS990/CYRevenuesLessExpensesAmt0495511
IRS990/CYSalariesCompEmpBnftPaidAmt0903953
IRS990/CYTotalExpensesAmt01856752
IRS990/CYTotalFundraisingExpenseAmt055402
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02352263
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0true
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0Supports publication of The American Spectator, a monthly intellectual review of culture. Also provides scholarships and training to journalism students and entry-level working journalists.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0true
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt02678
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt062871
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt013
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01614173
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt02846
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt09615
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt071741
IRS990/FeesForServicesAccountingGrp/TotalAmt084202
IRS990/FeesForServicesLegalGrp/FundraisingAmt013
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt044
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0329
IRS990/FeesForServicesLegalGrp/TotalAmt0386
IRS990/FeesForServicesOtherGrp/FundraisingAmt08705
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt029409
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0431952
IRS990/FeesForServicesOtherGrp/TotalAmt0470066
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/PersonNm0Paul Charnetzki
IRS990/Form990PartVIISectionAGrp/PersonNm1Sam Dealey
IRS990/Form990PartVIISectionAGrp/PersonNm2Robert Luddy
IRS990/Form990PartVIISectionAGrp/PersonNm3Anthony Saliba
IRS990/Form990PartVIISectionAGrp/PersonNm4Emmett Tyrrell Jr
IRS990/Form990PartVIISectionAGrp/PersonNm5Alan Somers
IRS990/Form990PartVIISectionAGrp/PersonNm6Peter Leidel
IRS990/Form990PartVIISectionAGrp/PersonNm7Melissa Clouthier
IRS990/Form990PartVIISectionAGrp/PersonNm8Rebekah Mercer
IRS990/Form990PartVIISectionAGrp/PersonNm9Grover Norquist
IRS990/Form990PartVIISectionAGrp/PersonNm10Elizabeth Ailes
IRS990/Form990PartVIISectionAGrp/PersonNm11Paul Kengor
IRS990/Form990PartVIISectionAGrp/PersonNm12Alex Donner
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/TitleTxt0ChairmanTreasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4FounderDirector
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormationYr01967
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt0198083
IRS990/FundraisingDirectExpensesAmt091568
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02443831
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt01498
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt05060
IRS990/InformationTechnologyGrp/ProgramServicesAmt037758
IRS990/InformationTechnologyGrp/TotalAmt044316
IRS990/InsuranceGrp/FundraisingAmt02180
IRS990/InsuranceGrp/ManagementAndGeneralAmt07366
IRS990/InsuranceGrp/ProgramServicesAmt054965
IRS990/InsuranceGrp/TotalAmt064511
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt065
IRS990/IRPDocumentW2GCnt00
IRS990/JointCostsInd0X
IRS990/LandBldgEquipAccumDeprecAmt065456
IRS990/LandBldgEquipCostOrOtherBssAmt065456
IRS990/LegalDomicileStateCd0VA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The American Spectator Foundation is a non-profit, non-partisan media organization responsible for publishing The American Spectator. Through its editorial programs, The American Spectator strives to educate the public on new ideas, concepts, and policies
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02382340
IRS990/NetAssetsOrFundBalancesEOYAmt02877851
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-91568
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-91568
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02379662
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02814980
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt0105821
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt03055
IRS990/OccupancyGrp/ManagementAndGeneralAmt010318
IRS990/OccupancyGrp/ProgramServicesAmt082217
IRS990/OccupancyGrp/TotalAmt095590
IRS990/OfficeExpensesGrp/FundraisingAmt01560
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05279
IRS990/OfficeExpensesGrp/ProgramServicesAmt039393
IRS990/OfficeExpensesGrp/TotalAmt046232
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01606
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05427
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt040493
IRS990/OtherEmployeeBenefitsGrp/TotalAmt047526
IRS990/OtherExpensesGrp/Desc0Miscellaneous
IRS990/OtherExpensesGrp/Desc1Postagemailing
IRS990/OtherExpensesGrp/Desc2Printing
IRS990/OtherExpensesGrp/Desc3Meals and entertainment
IRS990/OtherExpensesGrp/FundraisingAmt0111
IRS990/OtherExpensesGrp/FundraisingAmt1267
IRS990/OtherExpensesGrp/FundraisingAmt21929
IRS990/OtherExpensesGrp/FundraisingAmt3222
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0376
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1903
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt26518
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3751
IRS990/OtherExpensesGrp/ProgramServicesAmt02803
IRS990/OtherExpensesGrp/ProgramServicesAmt16740
IRS990/OtherExpensesGrp/ProgramServicesAmt248636
IRS990/OtherExpensesGrp/ProgramServicesAmt35606
IRS990/OtherExpensesGrp/TotalAmt03290
IRS990/OtherExpensesGrp/TotalAmt17910
IRS990/OtherExpensesGrp/TotalAmt257083
IRS990/OtherExpensesGrp/TotalAmt36579
IRS990/OtherRevenueMiscGrp/BusinessCd0900001
IRS990/OtherRevenueMiscGrp/Desc0Investment Gain
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt098227
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt098227
IRS990/OtherRevenueTotalAmt098227
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt026900
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt090876
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0678101
IRS990/OtherSalariesAndWagesGrp/TotalAmt0795877
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02047
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06914
IRS990/PayrollTaxesGrp/ProgramServicesAmt051589
IRS990/PayrollTaxesGrp/TotalAmt060550
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt065677
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt083629
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0513120
IRS990/ProgramServiceRevenueGrp/BusinessCd1513190
IRS990/ProgramServiceRevenueGrp/Desc0Advertising
IRS990/ProgramServiceRevenueGrp/Desc1Subscription
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt014833
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1415565
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt014833
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt1415565
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01596972
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt01058550
IRS990/PYOtherRevenueAmt074079
IRS990/PYProgramServiceRevenueAmt0367288
IRS990/PYRevenuesLessExpensesAmt0195301
IRS990/PYSalariesCompEmpBnftPaidAmt0784488
IRS990/PYTotalExpensesAmt01843038
IRS990/PYTotalRevenueAmt02038339
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0495511
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt08611
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt08611
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01790605
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02540221
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01300149
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0845616
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0859408
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0927399
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01268370
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05200942
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0206694
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0209955
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0271633
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0329419
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt016448
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01034149
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.36030
IRS990ScheduleA/PublicSupportPY170Pct00.22540
IRS990ScheduleA/PublicSupportTotal170Amt02246491
IRS990ScheduleA/SubstantialContributorsTotAmt02954451
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01300149
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0845616
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0859408
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0927399
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01268370
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05200942
IRS990ScheduleA/TotalSupportAmt06235091
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt065456
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt065456
IRS990ScheduleD/ExpensesSubtotalAmt01856752
IRS990ScheduleD/RevenueSubtotalAmt02352263
IRS990ScheduleD/TotalExpensesPerForm990Amt01856752
IRS990ScheduleD/TotalRevenuePerForm990Amt02352263
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02352263
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01856752
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt091568
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Gala
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0198083
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0198083
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0198083
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0198083
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0106515
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt091568
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt091568
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0Market Value
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt0105821
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Director and Treasurer review the 990 before it is filed. The entire board receives a copy after it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Executive compensation is determined and approved by the board of directors based on a review of comparable data and organizational performance.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Other officer or key employee compensation is determined and approved by the board of directors based on a review of comparable data and organizational performance.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Professional fees paid to authors and writers of content.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other officer or key employee compensation Part VI line 15b

Document Assets

No mirrored PDF or thumbnail assets are attached yet.