Civic Intelligence

The American Ideas Institute Inc

990 • Fiscal year 2013 • EIN 27-0311492

Jan 01, 2013 to Dec 31, 2013 • Filed on May 13, 2014

1710 Rhode Island Avenue NW No 120020036-3128

(202) 955-3600

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

58th percentile

6.4%

Higher net margin than 58% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

82nd percentile

$74,508

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

87th percentile

39%

Faster asset growth than 87% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$199,411

Down $59,607 (-23%) from 2011

Net Assets

Down

$199,411

Down $59,607 (-23%) from 2011

Liabilities

Flat

$0

Flat from 2011

Revenue

$880,918

No earlier filing loaded for comparison.

Expenses

Up

$824,683

Up $45,627 (+5.9%) from 2011

Net Income

$56,235

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $259,018Liabilities 2011: $0Net Assets 2011: $259,0182011Assets 2013: $199,411Liabilities 2013: $0Net Assets 2013: $199,4112013Assets 2014: $83,897Liabilities 2014: $0Net Assets 2014: $83,8972014Assets 2015: $315,672Liabilities 2015: $106,128Net Assets 2015: $209,5442015Assets 2016: $484,648Liabilities 2016: $128,307Net Assets 2016: $356,3412016Assets 2017: $468,763Liabilities 2017: $127,855Net Assets 2017: $340,9082017Assets 2018: $398,683Liabilities 2018: $101,436Net Assets 2018: $297,2472018Assets 2019: $941,790Liabilities 2019: $77,809Net Assets 2019: $863,9812019Assets 2020: $1,714,285Liabilities 2020: $129,195Net Assets 2020: $1,585,0902020Assets 2021: $1,916,037Liabilities 2021: $269,732Net Assets 2021: $1,646,3052021Assets 2022: $1,576,863Liabilities 2022: $24,574Net Assets 2022: $1,552,2892022

Highlighted filing

2013

Assets$199,411
Liabilities$0
Net Assets$199,411

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $779,0562011Revenue 2013: $880,918Expenses 2013: $824,683Net Income 2013: $56,2352013Revenue 2014: $737,265Expenses 2014: $852,779Net Income 2014: -$115,5142014Revenue 2015: $1,032,265Expenses 2015: $872,674Net Income 2015: $159,5912015Revenue 2016: $1,283,840Expenses 2016: $1,097,043Net Income 2016: $186,7972016Revenue 2017: $1,478,599Expenses 2017: $1,494,032Net Income 2017: -$15,4332017Revenue 2018: $1,662,821Expenses 2018: $1,746,482Net Income 2018: -$83,6612018Revenue 2019: $2,571,744Expenses 2019: $2,005,010Net Income 2019: $566,7342019Revenue 2020: $2,973,531Expenses 2020: $2,252,422Net Income 2020: $721,1092020Revenue 2021: $2,327,401Expenses 2021: $2,308,261Net Income 2021: $19,1402021Revenue 2022: $2,254,203Expenses 2022: $2,597,330Net Income 2022: -$343,1272022

Highlighted filing

2013

Revenue$880,918
Expenses$824,683
Net Income$56,235
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 13, 2014
Return Version
2013v3.0
Gross Receipts
$880,918
Mission and Program Overview

Mission

To research and publish information about public policy, economics, culture, foreign affairs, and transportation that provide new perspective and to disseminate this information to the public through conferences, print and digital media, and publication of a magazine.

Research and publish articles about public policy, economics, culture and foreign affairs

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$113,154$183,300▲ $70,146
Cash and Non-Interest-Bearing Accounts$16,223$8,314▼ $7,909
Land, Buildings, and Equipment, Net$5,540$3,957▼ $1,583
Accounts Receivable$7,259$2,840▼ $4,419
Total Assets$143,176$199,411▲ $56,235
Other Assets Total$1,000$1,000→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$143,176$199,411▲ $56,235
Total Net Assets Fund Balance$143,176$199,411▲ $56,235
Total Liabilities and Net Assets / Fund Balance$143,176$199,411▲ $56,235

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,957$8,755$12,712
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel MccarthyExecutive DirectorFT$70,008$4,500$74,508
Ronald BurrSecretary TreasurerFT$69,335-$69,335
William S LindBoard MemberPT$13,200-$13,200
Scott McconnellBoard Member-$5,000-$5,000
Michael DeschBoard Member-$300-$300

Board Members and Trustees

NameTitle
Wick AllisonPresident
C Boyden GrayBoard Member
GEORGE D O'NEILL JRBoard Member
Jon UtleyBoard Member
Patrick BuchannanBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$675,294
Program Service Revenue
$205,477
Investment Income
$147
Other Revenue
$0
All Other Contributions
$675,294
Change in Net Assets
$56,235
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$494,293
Other Expenses$330,390
Total Fundraising Expense$24,719
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$297,454--$297,454
Current Officers, Directors, Trustees, and Key Employees$162,343--$162,343
All Other Expenses$21,284$20,384$24,719$66,387
Other Employee Benefits$34,496--$34,496
Other Expenses$26,791$48,622-$26,791
Advertising$20,535--$20,535
Fees for Services Accounting-$15,358-$15,358
Insurance-$4,616-$4,616
Depreciation Depletion-$1,583-$1,583
Travel$1,579--$1,579
Fees for Services Legal-$1,017-$1,017
Total Functional Expenses$708,384$91,580$24,719$824,683
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The procedure by which the members of the governing body are provided with a copy of form 990 prior to filing is via e mail

Form 990, Part VI, Section C, Line 19

Forms 990 and 990-t are made available for public inspection upon request

Filing and Contact Details

Filer

EIN
27-0311492
Phone
2029553600

Signing Officer

Name
Daniel Mccarthy
Title
Executive Director
Phone
2029553600
Signed
2014-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Mccarthy
Formed
2009
Legal Domicile
Dc
Voting Board Members
8
Independent Board Members
8
Employees
13
Volunteers
14

Preparer

Preparer
Paul Murphy Ea CPA
Phone
3013158000
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PROCEDURE BY WHICH THE MEMBERS OF THE GOVERNING BODY ARE PROVIDED WITH A COPY OF FORM 990 PRIOR TO FILING IS VIA E MAIL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORMS 990 AND 990-T ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101710 RHODE ISLAND AVENUE SUITE 1200
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IRS990/USAddress/State0DC
IRS990/USAddress/ZIPCode0200363128
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.THEAMERICANCONSERVATIVE.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL MCCARTHY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02029553600
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine10THE AMERICAN IDEAS INSTITUTE

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