Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
990 • Fiscal year 2021 • EIN 23-7163011
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
35th percentile
Higher net margin than 35% of similar nonprofits.
Top Officer Pay
67th percentile
Higher top officer pay than 67% of similar nonprofits.
Top officer pay equals 5.1% of source-year revenue.
Asset Growth
34th percentile
Faster asset growth than 34% of similar nonprofits.
Revenue Growth
43rd percentile
Faster revenue growth than 43% of similar nonprofits.
Assets
Up$278,611
Up $5,111 (+1.9%) from 2020
Net Assets
Up$99,441
Up $34,177 (+52%) from 2020
Liabilities
Down$179,170
Down $29,066 (-14%) from 2020
Revenue
Up$945,128
Up $56,391 (+6.3%) from 2020
Expenses
Down$910,951
Down $95,518 (-9.5%) from 2020
Net Income
Up$34,177
Up $151,909 (+129%) from 2020
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.
See Federal Supporting Statement Number 42 attachment.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $220,933 | $220,933 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $24,182 | $52,678 | ▲ $28,496 |
| Total Assets | $273,500 | $278,611 | ▲ $5,111 |
| Other Assets Total | $28,385 | $5,000 | ▼ $23,385 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $208,236 | $179,170 | ▼ $29,066 |
| Total Liabilities | $208,236 | $179,170 | ▼ $29,066 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $65,264 | $99,441 | ▲ $34,177 |
| Total Net Assets Fund Balance | $65,264 | $99,441 | ▲ $34,177 |
| Total Liabilities and Net Assets / Fund Balance | $273,500 | $278,611 | ▲ $5,111 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $220,933 | - | $23,407 |
| Equipment | - | $66,028 | - |
| Other Assets Org | $5,000 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Daniel Gutierrez-sandoval | Vice Pres | FT | $48,000 | $48,000 |
| Rex H Kallembach | Treasurer | PT | $25,000 | $25,000 |
| Name | Title |
|---|---|
| Dr Paul Rich | President |
| Guillermo De Los Reyes | Vice Pres |
| Victoria Basolo | Vice Pres |
| Line Item | Amount |
|---|---|
| Other Expenses | $678,809 |
| Salaries, Compensation, and Employee Benefits | $152,405 |
| Grants and Similar Amounts Paid | $79,737 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Expenses | $255,720 | - | - | $255,720 |
| All Other Expenses | $90,095 | - | - | $90,095 |
| Other Salaries and Wages | $22,262 | $66,785 | - | $89,047 |
| Conferences and Meetings | $78,594 | $8,733 | - | $87,327 |
| Grants to Domestic Individuals | $79,737 | - | - | $79,737 |
| Occupancy | $12,750 | $38,250 | - | $51,000 |
| Current Officers, Directors, Trustees, and Key Employees | $12,000 | $36,000 | - | $48,000 |
| Office Expenses | - | $34,019 | - | $34,019 |
| Fees for Services Accounting | - | $27,049 | - | $27,049 |
| Payroll Taxes | $3,840 | $11,518 | - | $15,358 |
| Travel | $11,714 | $1,302 | - | $13,016 |
| Fees for Services Legal | - | $3,775 | - | $3,775 |
| Information Technology | - | $2,639 | - | $2,639 |
| Insurance | $1,952 | $217 | - | $2,169 |
| Total Functional Expenses | $680,664 | $230,287 | $0 | $910,951 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The single member class are those individuals paying annual dues to receive all 14 published subscription journals. Each member has the same voting rights.”
“Members are elected at the annual meeting. All members attending the annual meeting can vote on all agenda items requiring a member vote.”
“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.”
“The governing board reviews the annual 990 in electronic form prior to paper filing with the IRS.”
“Governing documents are made available to the general public upon specific written request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | See Federal Supporting Statement Number 42 attachment. |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 90095 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 90095 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | REX H KALLEMBACH CPA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2173558979 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 505 W UNIVERSITY AVENUE SUITE 207 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CHAMPAIGN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 61820 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 24182 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 52678 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 36000 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 12000 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 48000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 8733 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 78594 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 87327 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 28800 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 79737 |
| IRS990/CYInvestmentIncomeAmt | 0 | 23 |
| IRS990/CYOtherExpensesAmt | 0 | 678809 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 916305 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 34177 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 152405 |
| IRS990/CYTotalExpensesAmt | 0 | 910951 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 945128 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | With 35 journals, often with ancillary video scanned conferences, cover many policy areas and are made free to more than 100 developing countries as well as increasingly available to everyone with open access provisions. Editors often provide scholarships to interns and teaching assistants with the help of their host institutions. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 3 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 454626 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 27049 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 27049 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 3775 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 3775 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 6.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DANIEL GUTIERREZ-SANDOVAL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | REX H KALLEMBACH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DR PAUL RICH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | GUILLERMO DE LOS REYES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | VICTORIA BASOLO |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 48000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 25000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | VICE PRES |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRES |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRES |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1972 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 81 |
| IRS990/GovernmentGrantsAmt | 0 | 28800 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 79737 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 79737 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 945128 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 81 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 2639 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 2639 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 217 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 1952 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2169 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 23 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 23 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 66028 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 220933 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 220933 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 286961 |
| IRS990/LegalDomicileStateCd | 0 | IL |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | See Federal Supporting Statement Number 42 attachment. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 65264 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 99441 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 65264 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 99441 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 38250 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 12750 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 51000 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 34019 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 34019 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 28385 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 5000 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | EDITORIAL FEES UNIVERSITIES |
| IRS990/OtherExpensesGrp/Desc | 1 | PUBLISHING |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 112000 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 255720 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 112000 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 255720 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 66785 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 22262 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 89047 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 11518 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 3840 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 15358 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | DR PAUL RICH |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 511190 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 511190 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PUBLISHING SERVICES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | WESTPHALIA PRESS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 872199 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 44106 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 872199 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 44106 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Westphalia Press with over 1,100 titles in print publishes new books by authors who otherwise would not be published, with no charges to them and encouraging their scholarship, and makes available inexpensive new editions of books which otherwise be unavailable to scholars and students, helping cirriculum for policy studies and tied to the journals, and offering Kindle versions to assist in class use. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 147444 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 44106 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Eight international conferences a year with venues such as Oxford and the Society of Friends are co-sponsored with universities and other scholarly societies, using hybrid technology to reach many countries, and are free to provide venues for those who otherwise would not be able to participate. Videos of proceedings are edited for classroom use. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 78594 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 31800 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 66077 |
| IRS990/PYOtherExpensesAmt | 0 | 795031 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 856937 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -117732 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 145361 |
| IRS990/PYTotalExpensesAmt | 0 | 1006469 |
| IRS990/PYTotalRevenueAmt | 0 | 888737 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 34177 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 872199 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 28800 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 31800 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 155000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 241000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 295210 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 751810 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 56744 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 56626 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 35952 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 149322 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 916305 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 856937 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 921188 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 620623 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 640398 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 3955451 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 56744 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 56626 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 35952 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 149322 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.03000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.03000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.96930 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.96560 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 4707261 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 945105 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 888737 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1076188 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 861623 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 935608 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 4707261 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 945105 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 888737 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1132932 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 918249 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 971560 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 4856583 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 66028 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 66028 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 5000 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | OFFICE SECURITY DEPOSIT |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 220933 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 197526 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 23407 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 220933 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 5000 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 79737 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | Scholarship for students attending college in the USA |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 3 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | Officers review eligibility, compliance with scholarship requirements, and academic performance. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Monitoring procedures (Part I, line 2) |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The single member class are those individuals paying annual dues to receive all 14 published subscription journals. Each member has the same voting rights. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Members are elected at the annual meeting. All members attending the annual meeting can vote on all agenda items requiring a member vote. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The governing board reviews the annual 990 in electronic form prior to paper filing with the IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Governing documents are made available to the general public upon specific written request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Members or stockholder classes and rights Part VI line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Member election for additional members Part VI line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Governing body decisions Part VI line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Governing documents etc available to public Part VI line 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | IL |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 273500 |
| IRS990/TotalAssetsEOYAmt | 0 | 278611 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 273500 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 278611 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 28800 |
| IRS990/TotalEmployeeCnt | 0 | 3 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 230287 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 680664 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 910951 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 208236 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 179170 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 208236 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 179170 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 65264 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 99441 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 680664 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 916305 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 73000 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 916328 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 945128 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 273500 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 278611 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 1302 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 11714 |
| IRS990/TravelGrp/TotalAmt | 0 | 13016 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 208236 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 179170 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1367 CONNECTICUT AVENUE NW |
| IRS990/USAddress/CityNm | 0 | WASHINGTON |
| IRS990/USAddress/StateAbbreviationCd | 0 | DC |
| IRS990/USAddress/ZIPCd | 0 | 20036 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 81 |
| IRS990/VotingMembersIndependentCnt | 0 | 81 |
| IRS990/WebsiteAddressTxt | 0 | WWW.IPSONET.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL2 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd | 0 | 11 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Dr Paul Rich |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2173558979 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-11-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | POLICY STUDIES ORGANIZATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | POLI |
| ReturnHeader/Filer/EIN | 0 | 237163011 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1367 CONNECTICUT AVENUE NW |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WASHINGTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | DC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 20036 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 371280127 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Kallembach & Associates |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 505 W University Ave Ste 207 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Champaign |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 61820 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2173558979 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2022-11-05 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Rex H Kallembach CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2022-11-14T17:36:08-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | Dr Paul |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | Rich |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2021-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2021-12-31 |
| ReturnHeader/TaxYr | 0 | 2021 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.