Civic Intelligence

Policy Studies Organization

990 • Fiscal year 2015 • EIN 23-7163011

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 15, 2016

Organization ProfileWWW.IPSONET.ORG
505 W University AvenueChampaign, IL 61820

(217) 355-8979

Siviq Scores

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

Liabilities / Assets

90th percentile

0.81x

Higher debt load relative to assets than 90% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

71st percentile

0.18x

Higher debt load relative to revenue than 71% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

29th percentile

-4.2%

Higher net margin than 29% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

11th percentile

-16%

Faster asset growth than 11% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

59th percentile

7.4%

Faster revenue growth than 59% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$185,616

Down $35,415 (-16%) from 2014

Net Assets

Down

$35,616

Down $35,415 (-50%) from 2014

Liabilities

Flat

$150,000

Flat from 2014

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin29th percentile

Revenue

Up

$848,287

Up $58,749 (+7.4%) from 2014

Expenses

Up

$883,702

Up $129,846 (+17%) from 2014

Net Income

Down

-$35,415

Down $71,097 (-199%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

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

$1.5M$1.0M$500K$0-$500K-$1.0MAssets 2011: $381,053Liabilities 2011: $250,000Net Assets 2011: $131,0532011Assets 2012: $376,376Liabilities 2012: $200,000Net Assets 2012: $176,3762012Assets 2013: $185,349Liabilities 2013: $150,000Net Assets 2013: $35,3492013Assets 2014: $221,031Liabilities 2014: $150,000Net Assets 2014: $71,0312014Assets 2015: $185,616Liabilities 2015: $150,000Net Assets 2015: $35,6162015Assets 2016: $198,000Liabilities 2016: $145,834Net Assets 2016: $52,1662016Assets 2017: $213,699Liabilities 2017: $145,834Net Assets 2017: $67,8652017Assets 2018: $219,502Liabilities 2018: $87,498Net Assets 2018: $132,0042018Assets 2019: $270,494Liabilities 2019: $87,498Net Assets 2019: $182,9962019Assets 2020: $273,500Liabilities 2020: $208,236Net Assets 2020: $65,2642020Assets 2022: $809,225Liabilities 2022: $997,870Net Assets 2022: -$188,6452022Assets 2024: $318,394Liabilities 2024: $1,103,274Net Assets 2024: -$784,8802024

Highlighted filing

2015

Assets$185,616
Liabilities$150,000
Net Assets$35,616
Open 2015 Filing

Operations Trend

Revenue Growth59th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2011: $699,7262011Expenses 2012: $709,9572012Revenue 2013: $628,058Expenses 2013: $769,085Net Income 2013: -$141,0272013Revenue 2014: $789,538Expenses 2014: $753,856Net Income 2014: $35,6822014Revenue 2015: $848,287Expenses 2015: $883,702Net Income 2015: -$35,4152015Revenue 2016: $809,582Expenses 2016: $793,032Net Income 2016: $16,5502016Revenue 2017: $971,560Expenses 2017: $955,861Net Income 2017: $15,6992017Revenue 2018: $918,249Expenses 2018: $854,110Net Income 2018: $64,1392018Revenue 2019: $1,132,932Expenses 2019: $1,081,940Net Income 2019: $50,9922019Revenue 2020: $888,737Expenses 2020: $1,006,469Net Income 2020: -$117,7322020Revenue 2022: $1,010,370Expenses 2022: $1,297,264Net Income 2022: -$286,8942022Revenue 2024: $1,283,226Expenses 2024: $1,412,339Net Income 2024: -$129,1132024

Highlighted filing

2015

Revenue$848,287
Expenses$883,702
Net Income-$35,415
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$848,287
Mission and Program Overview

Mission

Disseminate policy research by publishing 21 journals and organizing international conferences to promote the publishing of policy research. Journals supported by over 4,030 universities in 97 countries. Assist universities/institutions in the diffusion of information.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$161,991$169,009▲ $7,018
Cash and Non-Interest-Bearing Accounts$59,040$16,607▼ $42,433
Total Assets$221,031$185,616▼ $35,415
Liabilities
Unsecured Notes Loans Payable$150,000$150,000→ $0
Total Liabilities$150,000$150,000→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$71,031$35,616▼ $35,415
Total Net Assets Fund Balance$71,031$35,616▼ $35,415
Total Liabilities and Net Assets / Fund Balance$221,031$185,616▼ $35,415

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$166,866-$9,003
Equipment$2,143$63,885-
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Daniel Gutierrez-sandovalVice PresFT$48,000$48,000
Rex H KallembachTreasurerPT$15,000$15,000

Board Members and Trustees

NameTitle
Paul RichPresident
Guillermo De Los ReyesVice Pres
Janet FrantzVice Pres
Victoria BasoloVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$269,848
Program Service Revenue
$566,562
Investment Income
$1
Other Revenue
$11,876
All Other Contributions
$269,848
Change in Net Assets
$-35,415
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$729,761
Salaries, Compensation, and Employee Benefits$153,941
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$92,623-$92,623
Conferences and Meetings$82,012$9,112-$91,124
Occupancy$20,179$60,536-$80,715
Travel$70,116$7,791-$77,907
Current Officers, Directors, Trustees, and Key Employees$36,000$12,000-$48,000
Other Expenses$46,770$1,645-$46,770
Fees for Services Accounting-$15,547-$15,547
Payroll Taxes$3,329$9,989-$13,318
Office Expenses-$6,858-$6,858
Fees for Services Legal-$3,050-$3,050
Depreciation Depletion-$1,985-$1,985
Insurance$1,664$185-$1,849
All Other Expenses-$116-$116
Total Functional Expenses$662,265$221,437$0$883,702
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“The single member class are those individuals paying annual dues to receive all 11 published subscription journals. Each member has the same voting rights.”

Member election for additional members Part VI line 7A

“Members are elected at the annual meeting. All members attending the annual meeting can vote on all agenda items requiring a member vote.”

Governing body decisions Part VI line 7B

“All members can vote at the annual meeting. Membership approves most matters after the fact at the annual meeting. To the extent future matters are put to a vote at the annual meeting, members are allowed to discuss and vote.”

Form 990 governing body review Part VI line 11

“The governing board reviews the annual 990 in electronic form prior to paper filing with the IRS.”

Governing documents etc available to public Part VI line 19

“Governing documents are made available to the general public upon specific written request.”

Filing and Contact Details

Filer

Filer Name
Policy Studies Organization
EIN
23-7163011
Address
505 W UNIVERSITY AVENUE, CHAMPAIGN, IL 61820

Signing Officer

Name
Paul Rich
Title
President
Phone
2173558979
Signed
2016-11-15
Discuss with paid preparer
No

Organization Details

Principal Officer
Paul Rich
Formed
1972
Legal Domicile
Il
Voting Board Members
81
Independent Board Members
81
Employees
5
Volunteers
12

Preparer

Firm
Kallembach & Associates
Address
505 W University Ave Ste 207, Champaign, IL 61820
Preparer
Rex H Kallembach CPA
Phone
2173558979
Raw XML Appendix394 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/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Disseminate policy research by publishing 21 journals and organizing international conferences to promote the publishing of policy research. Journals supported by over 4,030 universities in 97 countries. Assist universities/institutions in the diffusion of information.
IRS990/AllOtherContributionsAmt0269848
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0116
IRS990/AllOtherExpensesGrp/TotalAmt0116
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0REX H KALLEMBACH CPA
IRS990/BooksInCareOfDetail/PhoneNum02173558979
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0505 W UNIVERSITY AVENUE SUITE 207
IRS990/BooksInCareOfDetail/USAddress/CityNm0CHAMPAIGN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd061820
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt059040
IRS990/CashNonInterestBearingGrp/EOYAmt016607
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt012000
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt036000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt048000
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt09112
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt082012
IRS990/ConferencesMeetingsGrp/TotalAmt091124
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0269848
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01
IRS990/CYOtherExpensesAmt0729761
IRS990/CYOtherRevenueAmt011876
IRS990/CYProgramServiceRevenueAmt0566562
IRS990/CYRevenuesLessExpensesAmt0-35415
IRS990/CYSalariesCompEmpBnftPaidAmt0153941
IRS990/CYTotalExpensesAmt0883702
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0848287
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt01985
IRS990/DepreciationDepletionGrp/TotalAmt01985
IRS990/Desc0Publishing 11 core AND 10 electronic journals including free distribution to over 60 developing countries.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0429433
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt015547
IRS990/FeesForServicesAccountingGrp/TotalAmt015547
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt03050
IRS990/FeesForServicesLegalGrp/TotalAmt03050
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/AverageHoursPerWeekRt020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt36.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0PAUL RICH
IRS990/Form990PartVIISectionAGrp/PersonNm1VICTORIA BASOLO
IRS990/Form990PartVIISectionAGrp/PersonNm2JANET FRANTZ
IRS990/Form990PartVIISectionAGrp/PersonNm3REX H KALLEMBACH
IRS990/Form990PartVIISectionAGrp/PersonNm4GUILLERMO DE LOS REYES
IRS990/Form990PartVIISectionAGrp/PersonNm5DANIEL GUTIERREZ-SANDOVAL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt315000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt548000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRES
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01972
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt081
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0848287
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt081
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0185
IRS990/InsuranceGrp/ProgramServicesAmt01664
IRS990/InsuranceGrp/TotalAmt01849
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt063885
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0161991
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0169009
IRS990/LandBldgEquipCostOrOtherBssAmt0232894
IRS990/LegalDomicileStateCd0IL
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Disseminate policy research by publishing 21 journals and organizing international conferences to promote the publishing of policy research. Journals supported by over 4,030 universities in 97 countries. Assist universities/institutions in the diffusion of information.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt071031
IRS990/NetAssetsOrFundBalancesEOYAmt035616
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt060536
IRS990/OccupancyGrp/ProgramServicesAmt020179
IRS990/OccupancyGrp/TotalAmt080715
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06858
IRS990/OfficeExpensesGrp/TotalAmt06858
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0EDITORIAL FEES UNIVERSITIES
IRS990/OtherExpensesGrp/Desc1BANK CHARGES AND FEES
IRS990/OtherExpensesGrp/Desc2PUBLISHING
IRS990/OtherExpensesGrp/Desc3AWARDS AND SCHOLARSHIPS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01645
IRS990/OtherExpensesGrp/ProgramServicesAmt0251375
IRS990/OtherExpensesGrp/ProgramServicesAmt1150820
IRS990/OtherExpensesGrp/ProgramServicesAmt246770
IRS990/OtherExpensesGrp/TotalAmt0251375
IRS990/OtherExpensesGrp/TotalAmt11645
IRS990/OtherExpensesGrp/TotalAmt2150820
IRS990/OtherExpensesGrp/TotalAmt346770
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt092623
IRS990/OtherSalariesAndWagesGrp/TotalAmt092623
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09989
IRS990/PayrollTaxesGrp/ProgramServicesAmt03329
IRS990/PayrollTaxesGrp/TotalAmt013318
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0PAUL RICH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0511190
IRS990/ProgramServiceRevenueGrp/Desc0PUBLISHING SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0566562
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0566562
IRS990/ProgSrvcAccomActy2Grp/Desc0Westphalia Press imprint and book publishing program where more than 400 titles have been disseminated in an effort to share valuable scholarship more widely and effectively.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0150820
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt06970
IRS990/ProgSrvcAccomActy3Grp/Desc0Organize conferences at Oxford, Harvard and other major venues to support policy research efforts in subject areas of our 21 journals.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt082012
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt04906
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0203958
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01
IRS990/PYOtherExpensesAmt0606445
IRS990/PYOtherRevenueAmt011718
IRS990/PYProgramServiceRevenueAmt0573861
IRS990/PYRevenuesLessExpensesAmt035682
IRS990/PYSalariesCompEmpBnftPaidAmt0147411
IRS990/PYTotalExpensesAmt0753856
IRS990/PYTotalRevenueAmt0789538
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-35415
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0566562
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt011876
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt011876
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0269848
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0203958
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt010040
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt015969
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt06525
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0506340
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt011876
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt011718
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt017456
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt06057
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt015646
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt062753
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0566562
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0573861
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0600562
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0733254
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0727148
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03201387
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt011876
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt011718
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt017456
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt06057
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt015646
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt062753
IRS990ScheduleA/InvestmentIncomeCYPct00.02000
IRS990ScheduleA/InvestmentIncomePYPct00.02000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98340
IRS990ScheduleA/PublicSupportPY509Pct00.98000
IRS990ScheduleA/PublicSupportTotal509Amt03707727
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0836410
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0777819
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0610602
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0749223
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0733673
IRS990ScheduleA/Total509Grp/TotalAmt03707727
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0848286
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0789537
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0628058
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0755280
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0749319
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03770480
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/BookValueAmt02143
IRS990ScheduleD/EquipmentGrp/DepreciationAmt063885
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt066028
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0166866
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0157863
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09003
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0169009
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The single member class are those individuals paying annual dues to receive all 11 published subscription journals. Each member has the same voting rights.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members are elected at the annual meeting. All members attending the annual meeting can vote on all agenda items requiring a member vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All members can vote at the annual meeting. Membership approves most matters after the fact at the annual meeting. To the extent future matters are put to a vote at the annual meeting, members are allowed to discuss and vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The governing board reviews the annual 990 in electronic form prior to paper filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents are made available to the general public upon specific written request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0221031
IRS990/TotalAssetsEOYAmt0185616
IRS990/TotalAssetsGrp/BOYAmt0221031
IRS990/TotalAssetsGrp/EOYAmt0185616
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0269848
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0221437
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0662265
IRS990/TotalFunctionalExpensesGrp/TotalAmt0883702
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0150000
IRS990/TotalLiabilitiesEOYAmt0150000
IRS990/TotalLiabilitiesGrp/BOYAmt0150000
IRS990/TotalLiabilitiesGrp/EOYAmt0150000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt071031
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt035616
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0662265
IRS990/TotalProgramServiceRevenueAmt0566562
IRS990/TotalReportableCompFromOrgAmt063000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0578439
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0848287
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0221031
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0185616
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt07791
IRS990/TravelGrp/ProgramServicesAmt070116
IRS990/TravelGrp/TotalAmt077907
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt071031
IRS990/UnrestrictedNetAssetsGrp/EOYAmt035616
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0150000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0150000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01527 NEW HAMPSHIRE AVE NW
IRS990/USAddress/CityNm0WASHINGTON
IRS990/USAddress/StateAbbreviationCd0DC
IRS990/USAddress/ZIPCd020036
IRS990/VotingMembersGoverningBodyCnt081
IRS990/VotingMembersIndependentCnt081
IRS990/WebsiteAddressTxt0WWW.IPSONET.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL RICH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02173558979
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0POLICY STUDIES ORGANIZATION
ReturnHeader/Filer/BusinessNameControlTxt0POLI
ReturnHeader/Filer/EIN0237163011
ReturnHeader/Filer/USAddress/AddressLine1Txt0505 W UNIVERSITY AVENUE
ReturnHeader/Filer/USAddress/CityNm0CHAMPAIGN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd061820
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371280127
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kallembach & Associates
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0505 W University Ave Ste 207
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Champaign
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd061820
ReturnHeader/PreparerPersonGrp/PhoneNum02173558979
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Rex H Kallembach CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-11-15T17:06:58-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$185,616
Liabilities
$150,000
Net assets
$35,616
Revenue
$848,287
Expenses
$883,702
Net income
-$35,415
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$1.10$0.78$1.28$1.41$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$1.00$0.19$1.01$1.30$0.29
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.21$0.07$0.89$1.01$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.09$0.18$1.13$1.08$0.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.09$0.13$0.92$0.85$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.15$0.07$0.97$0.96$0.02
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.15$0.05$0.81$0.79$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.19$0.15$0.04$0.85$0.88$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.15$0.07$0.79$0.75$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.19$0.15$0.04$0.63$0.77$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.20$0.18$0.71
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.25$0.13$0.70