Civic Intelligence

The American Spectator Foundation Don Rieck

990 • Fiscal year 2020 • EIN 23-7002632

Jan 01, 2020 to Dec 31, 2020 • Filed on Apr 26, 2021

Organization Profilespectator.org

View Organization Page

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

(703) 807-2011

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.11x

Higher debt load relative to assets than 52% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

51st percentile

0.14x

Higher debt load relative to revenue than 51% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

74th percentile

21%

Higher net margin than 74% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

78th percentile

$125,000

Higher top officer pay than 78% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

80th percentile

32%

Faster asset growth than 80% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

43rd percentile

-2.6%

Faster revenue growth than 43% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$2,057,325

Up $499,971 (+32%) from 2019

Net Assets

Up

$1,827,305

Up $337,605 (+23%) from 2019

Liabilities

Up

$230,020

Up $162,366 (+240%) from 2019

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin74th percentile

Revenue

Down

$1,620,244

Down $43,514 (-2.6%) from 2019

Expenses

Up

$1,282,639

Up $231,561 (+22%) from 2019

Net Income

Down

$337,605

Down $275,075 (-45%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth80th 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

2020

Assets$2,057,325
Liabilities$230,020
Net Assets$1,827,305
Open 2020 Filing

Operations Trend

Revenue Growth43rd 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

2020

Revenue$1,620,244
Expenses$1,282,639
Net Income$337,605
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Apr 26, 2021
Return Version
2020v4.1
Gross Receipts
$1,620,244
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$934,775$1,388,116▲ $453,341
Savings and Temporary Cash Investments$614,166$653,909▲ $39,743
Prepaid Expenses and Deferred Charges$5,300$15,300▲ $10,000
Accounts Receivable$3,113--
Total Assets$1,557,354$2,057,325▲ $499,971
Liabilities
Accounts Payable and Accrued Expenses$67,654$136,120▲ $68,466
Unsecured Notes Loans Payable-$93,900-
Total Liabilities$67,654$230,020▲ $162,366
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,359,467$1,728,611▲ $369,144
Net Assets With Donor Restrictions$130,233$98,694▼ $31,539
Total Net Assets Fund Balance$1,489,700$1,827,305▲ $337,605
Total Liabilities and Net Assets / Fund Balance$1,557,354$2,057,325▲ $499,971

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$65,456$65,456
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Melissa ClouthierPublisherFT$125,000$125,000
Emmett Tyrrell JrEditor in ChiefFT$110,000$110,000
Wladyslaw PleszczynskiEditorial DirectorFT$110,000$110,000

Board Members and Trustees

NameTitle
Robert LuddyChairman
Alan SomersDirector
Anthony SalibaDirector
James PiersonDirector
Peter LeidelDirector
Rebekah MercerDirector
Sam DealeyDirector
Thomas TarzianSecretary
Paul CharnetzkiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,268,370
Program Service Revenue
$335,426
Investment Income
$0
Other Revenue
$16,448
All Other Contributions
$1,268,370
Change in Net Assets
$337,605

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 Traded2$48,551market value
Total Noncash Contributions2$48,551-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,620,244
Total Revenue per Audited Statements
$1,620,244
Total Revenue per Form 990
$1,620,244
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$680,322
Salaries, Compensation, and Employee Benefits$602,117
Total Fundraising Expense$47,728
Professional Fundraising Fees$200
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$501,518$19,700$24,303$545,521
Fees for Services Other$245,736$1,455$1,795$248,986
Fees for Services Accounting$72,628$2,853$3,519$79,000
Occupancy$72,325$2,628$3,242$78,195
Fees for Services Legal$65,353$2,567$3,167$71,087
Information Technology$50,297$1,976$2,437$54,710
Office Expenses$42,851$1,668$2,057$46,576
Payroll Taxes$38,040$1,494$1,843$41,377
Other Expenses$37,908$1,489$1,837$41,234
Insurance$17,871$702$866$19,439
Other Employee Benefits$13,991$550$678$15,219
Advertising$10,075$396$488$10,959
Travel$4,967$154$190$5,311
Fees for Services Professional Fundraising--$200$200
Total Functional Expenses$1,196,382$38,529$47,728$1,282,639

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,282,639
Total Expenses per Audited Statements$1,282,639
Total Expenses per Form 990$1,282,639
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$200
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 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
Address
122 South Royal Street STE 1, Alexandria, VA 22314-3328

Signing Officer

Name
Melissa Clouthier
Title
Publisher
Phone
7038072011
Signed
2021-04-26
Discuss with paid preparer
Yes

Organization Details

Formed
1967
Legal Domicile
Va
Voting Board Members
11
Independent Board Members
11
Employees
8

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

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 483 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/BOYAmt067654
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0136120
IRS990/AccountsReceivableGrp/BOYAmt03113
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/FundraisingAmt0488
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0396
IRS990/AdvertisingGrp/ProgramServicesAmt010075
IRS990/AdvertisingGrp/TotalAmt010959
IRS990/AllOtherContributionsAmt01268370
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
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/BOYAmt0934775
IRS990/CashNonInterestBearingGrp/EOYAmt01388116
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01268370
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0680322
IRS990/CYOtherRevenueAmt016448
IRS990/CYProgramServiceRevenueAmt0335426
IRS990/CYRevenuesLessExpensesAmt0337605
IRS990/CYSalariesCompEmpBnftPaidAmt0602117
IRS990/CYTotalExpensesAmt01282639
IRS990/CYTotalFundraisingExpenseAmt047728
IRS990/CYTotalProfFndrsngExpnsAmt0200
IRS990/CYTotalRevenueAmt01620244
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/BOYAmt0130233
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt098694
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt08
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01196382
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt03519
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02853
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt072628
IRS990/FeesForServicesAccountingGrp/TotalAmt079000
IRS990/FeesForServicesLegalGrp/FundraisingAmt03167
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt02567
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt065353
IRS990/FeesForServicesLegalGrp/TotalAmt071087
IRS990/FeesForServicesOtherGrp/FundraisingAmt01795
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt01455
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0245736
IRS990/FeesForServicesOtherGrp/TotalAmt0248986
IRS990/FeesForServicesProfFundraising/FundraisingAmt0200
IRS990/FeesForServicesProfFundraising/TotalAmt0200
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt240.00
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/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
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/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd2X
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/PersonNm0Melissa Clouthier
IRS990/Form990PartVIISectionAGrp/PersonNm1Emmett Tyrrell Jr
IRS990/Form990PartVIISectionAGrp/PersonNm2Wladyslaw Pleszczynski
IRS990/Form990PartVIISectionAGrp/PersonNm3Peter Leidel
IRS990/Form990PartVIISectionAGrp/PersonNm4Thomas Tarzian
IRS990/Form990PartVIISectionAGrp/PersonNm5James Pierson
IRS990/Form990PartVIISectionAGrp/PersonNm6Rebekah Mercer
IRS990/Form990PartVIISectionAGrp/PersonNm7Robert Luddy
IRS990/Form990PartVIISectionAGrp/PersonNm8Sam Dealey
IRS990/Form990PartVIISectionAGrp/PersonNm9Anthony Saliba
IRS990/Form990PartVIISectionAGrp/PersonNm10Alan Somers
IRS990/Form990PartVIISectionAGrp/PersonNm11Paul Charnetzki
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0125000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1110000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2110000
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/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/TitleTxt0Publisher
IRS990/Form990PartVIISectionAGrp/TitleTxt1Editor in Chief
IRS990/Form990PartVIISectionAGrp/TitleTxt2Editorial Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Treasurer
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormationYr01967
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01620244
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt02437
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01976
IRS990/InformationTechnologyGrp/ProgramServicesAmt050297
IRS990/InformationTechnologyGrp/TotalAmt054710
IRS990/InsuranceGrp/FundraisingAmt0866
IRS990/InsuranceGrp/ManagementAndGeneralAmt0702
IRS990/InsuranceGrp/ProgramServicesAmt017871
IRS990/InsuranceGrp/TotalAmt019439
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt045
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/NetAssetsOrFundBalancesBOYAmt01489700
IRS990/NetAssetsOrFundBalancesEOYAmt01827305
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01359467
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01728611
IRS990/NoncashContributionsAmt048551
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt03242
IRS990/OccupancyGrp/ManagementAndGeneralAmt02628
IRS990/OccupancyGrp/ProgramServicesAmt072325
IRS990/OccupancyGrp/TotalAmt078195
IRS990/OfficeExpensesGrp/FundraisingAmt02057
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01668
IRS990/OfficeExpensesGrp/ProgramServicesAmt042851
IRS990/OfficeExpensesGrp/TotalAmt046576
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0678
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0550
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt013991
IRS990/OtherEmployeeBenefitsGrp/TotalAmt015219
IRS990/OtherExpensesGrp/Desc0Miscellaneous
IRS990/OtherExpensesGrp/Desc1Postagemailing
IRS990/OtherExpensesGrp/Desc2Printing
IRS990/OtherExpensesGrp/FundraisingAmt034
IRS990/OtherExpensesGrp/FundraisingAmt11072
IRS990/OtherExpensesGrp/FundraisingAmt21837
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt028
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1869
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21489
IRS990/OtherExpensesGrp/ProgramServicesAmt0708
IRS990/OtherExpensesGrp/ProgramServicesAmt122114
IRS990/OtherExpensesGrp/ProgramServicesAmt237908
IRS990/OtherExpensesGrp/TotalAmt0770
IRS990/OtherExpensesGrp/TotalAmt124055
IRS990/OtherExpensesGrp/TotalAmt241234
IRS990/OtherRevenueMiscGrp/BusinessCd0900001
IRS990/OtherRevenueMiscGrp/Desc0INVESTMENT GAIN
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt012161
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt012161
IRS990/OtherRevenueTotalAmt012161
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt024303
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt019700
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0501518
IRS990/OtherSalariesAndWagesGrp/TotalAmt0545521
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01843
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01494
IRS990/PayrollTaxesGrp/ProgramServicesAmt038040
IRS990/PayrollTaxesGrp/TotalAmt041377
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05300
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015300
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0511120
IRS990/ProgramServiceRevenueGrp/BusinessCd1519100
IRS990/ProgramServiceRevenueGrp/Desc0ADVERTISING
IRS990/ProgramServiceRevenueGrp/Desc1SUBSCRIPTION
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0128083
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1207343
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0128083
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt1207343
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01602706
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0502615
IRS990/PYOtherRevenueAmt0-60693
IRS990/PYProgramServiceRevenueAmt0121745
IRS990/PYRevenuesLessExpensesAmt0612680
IRS990/PYSalariesCompEmpBnftPaidAmt0547263
IRS990/PYTotalExpensesAmt01051078
IRS990/PYTotalProfFndrsngExpnsAmt01200
IRS990/PYTotalRevenueAmt01663758
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0337605
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt04287
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt04287
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0614166
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0653909
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01268370
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01445447
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01148747
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0731028
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0509513
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05103105
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt026374
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt026374
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt016448
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0284475
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0393400
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0323177
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0296016
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01313516
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.33740
IRS990ScheduleA/PublicSupportPY170Pct00.38280
IRS990ScheduleA/PublicSupportTotal170Amt02472744
IRS990ScheduleA/SubstantialContributorsTotAmt02630361
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01268370
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01445447
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01148747
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0731028
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0509513
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05103105
IRS990ScheduleA/TotalSupportAmt07329060
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt0335426
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt0121745
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt0138332
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt0134811
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt0155751
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0886065
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/ExpensesSubtotalAmt01282639
IRS990ScheduleD/RevenueSubtotalAmt01620244
IRS990ScheduleD/TotalExpensesPerForm990Amt01282639
IRS990ScheduleD/TotalRevenuePerForm990Amt01620244
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01620244
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01282639
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt02
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt0market value
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt048551
IRS990ScheduleM/ThirdPartiesUsedInd0true
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other fees for services expenses Part IX line 11g
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0American Spectator Foundation Inc
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0American Spectator LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0061593282
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0VA
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0magazine publisher
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt0122 South Royal Street Suite 1
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0Alexandria
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0VA
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd0223143328
IRS990/SchoolOperatingInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,057,325
Liabilities
$230,020
Net assets
$1,827,305
Revenue
$1,620,244
Expenses
$1,282,639
Net income
$337,605
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