Civic Intelligence

The American Spectator Foundation Don Rieck

990 • Fiscal year 2017 • EIN 23-7002632

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 01, 2018

Organization Profilespectator.org

View Organization Page

122 South Royal StreetAlexandria, VA 22314-3328

(703) 807-2011

Siviq Scores

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

Liabilities / Assets

57th percentile

0.14x

Higher debt load relative to assets than 57% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

39th percentile

0.06x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

78th percentile

20%

Higher net margin than 78% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

79th percentile

$127,910

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

96th percentile

119%

Faster asset growth than 96% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

71st percentile

18%

Faster revenue growth than 71% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$405,250

Up $219,970 (+119%) from 2016

Net Assets

Up

$347,180

Up $829,268 (+172%) from 2016

Liabilities

Down

$58,070

Down $609,298 (-91%) from 2016

Revenue And Expenses
Liabilities / Revenue39th percentileNet Margin78th percentile

Revenue

Up

$1,053,754

Up $158,397 (+18%) from 2016

Expenses

Up

$845,863

Up $77,320 (+10%) from 2016

Net Income

Up

$207,891

Up $81,077 (+64%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth96th percentile

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

$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

2017

Assets$405,250
Liabilities$58,070
Net Assets$347,180
Open 2017 Filing

Operations Trend

Revenue Growth71st percentile

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

2017

Revenue$1,053,754
Expenses$845,863
Net Income$207,891
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 1, 2018
Return Version
2017v2.2
Gross Receipts
$1,189,016
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
Cash and Non-Interest-Bearing Accounts$137,796$221,059▲ $83,263
Savings and Temporary Cash Investments$32,385$151,417▲ $119,032
Prepaid Expenses and Deferred Charges$15,099$32,774▲ $17,675
Total Assets$185,280$405,250▲ $219,970
Liabilities
Deferred Revenue$603,355--
Accounts Payable and Accrued Expenses$45,885$58,070▲ $12,185
Other Liabilities$18,128--
Total Liabilities$667,368$58,070▼ $609,298
Net Assets / Fund Balance
Unrestricted Net Assets$-482,088$290,103▲ $772,191
Temporarily Rstr Net Assets-$57,077-
Total Net Assets Fund Balance$-482,088$347,180▲ $829,268
Total Liabilities and Net Assets / Fund Balance$185,280$405,250▲ $219,970

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$65,456$65,456
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Donald RieckPresidentFT$127,910$127,910
Melissa ClouthierPublisherFT$82,260$82,260
Emmett Tyrrell JrSecretary & VP-$78,340$78,340
Wladyslaw PleszczynskiEditor-$46,173$46,173

Board Members and Trustees

NameTitle
Edward McFaddenChairman
Alan SomersDirector
Anthony SablibaDirector
James PieresonDirector
Peter LeidelDirector
Robert LuddyDirector
Sam DealeyDirector
Thomas TarzianDirector
William WadeDirector
Paul CharnetzkiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,030,753
Program Service Revenue
$134,811
Investment Income
$0
Other Revenue
$-111,810
All Other Contributions
$731,028
Change in Net Assets
$207,891

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded4$146,115market value
Total Noncash Contributions4$146,115-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,053,754
Total Revenue per Audited Statements
$1,053,754
Total Revenue per Form 990
$1,053,754
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$454,875
Other Expenses$383,739
Total Fundraising Expense$137,043
Professional Fundraising Fees$7,249
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$18,798$318,749$75,050$412,597
Fees for Services Other$113,608$19,351$14,700$147,659
Fees for Services Accounting$3,095$59,825$5,000$67,920
Occupancy$19,518$39,719-$59,237
Payroll Taxes$1,845$25,098$5,479$32,422
Information Technology$16,257$1,735$500$18,492
Office Expenses$1,079$12,986$416$14,481
Other Expenses$102$7,296$3,032$10,328
Other Employee Benefits-$9,856-$9,856
Travel-$4,898$4,920$9,818
Fees for Services Professional Fundraising--$7,249$7,249
Insurance$231$4,835-$5,066
Fees for Services Legal-$3,288-$3,288
Advertising-$530-$530
Total Functional Expenses$177,288$531,532$137,043$845,863

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$845,863
Total Expenses per Audited Statements$845,863
Total Expenses per Form 990$845,863
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$135,262
Professional Fundraising Fees$7,249
Fundraising Gross Income$6,345

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$306,070$6,345$135,262$-128,917
Total Events$306,070$6,345$135,262$-128,917
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
Backup withholding compliance
Yes
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 Drector 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
Address
122 South Royal Street, Alexandria, VA 22314-3328

Signing Officer

Name
Melissa Clouthier
Title
Publisher
Phone
7038072011
Signed
2018-08-01
Discuss with paid preparer
Yes

Organization Details

Formed
1967
Legal Domicile
Va
Voting Board Members
12
Independent Board Members
12
Employees
7

Preparer

Firm
Ludwig Business Consultants
Address
1120 WELST ROAD SUITE 202, North Wales, PA 19454
Preparer
Phyllis a Ludwig CPA
Phone
2158390985
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“n 2017, management made a strategic decision to convert from subscription-based, print publications to digital media content. The organization also printed a commemorative 50th anniversary edition of the magazine. The combination of these events satisfied the obligations to its subscribers. As a result, deferred revenue and subscriptions refunds payable were written off in the amounts of $603,355 and $18,022, respectively.”

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 503 raw XML fields

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

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IRS990/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
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IRS990/OfficeExpensesGrp/ProgramServicesAmt01079
IRS990/OfficeExpensesGrp/TotalAmt014481
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09856
IRS990/OtherEmployeeBenefitsGrp/TotalAmt09856
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IRS990/OtherExpensesGrp/Desc2Printing
IRS990/OtherExpensesGrp/Desc3Meals and entertainment
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IRS990/OtherExpensesGrp/FundraisingAmt119581
IRS990/OtherExpensesGrp/FundraisingAmt23032
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11773
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22243
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt37296
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IRS990/OtherExpensesGrp/ProgramServicesAmt1102
IRS990/OtherExpensesGrp/TotalAmt019350
IRS990/OtherExpensesGrp/TotalAmt15644
IRS990/OtherExpensesGrp/TotalAmt221926
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IRS990/OtherRevenueMiscGrp/Desc0Mailing list rental
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt018798
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IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt05479
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt025098
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IRS990/PayrollTaxesGrp/TotalAmt032422
IRS990/PoliticalCampaignActyInd0false
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IRS990/ProgramServiceRevenueGrp/Desc0Advertising
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt026374
IRS990/PYOtherExpensesAmt0334074
IRS990/PYOtherRevenueAmt0-47762
IRS990/PYProgramServiceRevenueAmt0155751
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IRS990/PYTotalProfFndrsngExpnsAmt06840
IRS990/PYTotalRevenueAmt0895357
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0207891
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt016513
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01422230
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04326793
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt026374
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt019641
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0296016
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IRS990ScheduleA/PublicSupportPY170Pct00.63070
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04326793
IRS990ScheduleA/TotalSupportAmt07159491
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IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0135262
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0135262
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt04
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0market value
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IRS990ScheduleM/ThirdPartiesUsedInd0true
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Drector 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/ExplanationTxt4n 2017, management made a strategic decision to convert from subscription-based, print publications to digital media content. The organization also printed a commemorative 50th anniversary edition of the magazine. The combination of these events satisfied the obligations to its subscribers. As a result, deferred revenue and subscriptions refunds payable were written off in the amounts of $603,355 and $18,022, respectively.

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$405,250
Liabilities
$58,070
Net assets
$347,180
Revenue
$1,053,754
Expenses
$845,863
Net income
$207,891
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.02$0.14$2.88$2.35$1.86$0.50
2023Detailed filing. Detailed filing data is available for this year.$2.56$0.18$2.38$2.04$1.84$0.20
2022Detailed filing. Detailed filing data is available for this year.$2.36$0.17$2.19$1.60$1.58$0.02
2021Detailed filing. Detailed filing data is available for this year.$2.30$0.13$2.17$1.93$1.59$0.34
2020Detailed filing. Detailed filing data is available for this year.$2.06$0.23$1.83$1.62$1.28$0.34
2019Detailed filing. Detailed filing data is available for this year.$1.56$0.07$1.49$1.66$1.05$0.61
2018Detailed filing. Detailed filing data is available for this year.$0.91$0.03$0.88$1.54$1.01$0.53
2017Detailed filing. Detailed filing data is available for this year.$0.41$0.06$0.35$1.05$0.85$0.21
2016Detailed filing. Detailed filing data is available for this year.$0.19$0.67$0.48$0.90$0.77$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.82$0.61$1.06$0.79$0.27
2014Detailed filing. Detailed filing data is available for this year.$0.22$1.30$1.08$1.49$1.69$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.86$0.63$2.63