Civic Intelligence

Indiana Policy Review Foundation Inc.

EIN 35-1758480 • 501(c)3 • Fort Wayne, IN

Pub. 78 Eligible

Profile

To advance its educational purpose through research, seminars, written material and a digital publication of the indiana policy review, a journal concerning human liberty, free competetive enterprise and freedom.

10809 Oak Briar CTFort Wayne, IN 46845

www.inpolicy.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

78th percentile

0.08x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.01x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

21st percentile

-24%

Higher net margin than 21% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$48,110

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 81.7% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

16th percentile

-65%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

-22%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$8,998

Down $16,560 (-65%) from 2023

Liabilities

Down

$740

Down $2,447 (-77%) from 2023

Net Assets

Down

$8,258

Down $14,113 (-63%) from 2023

Operations
Liabilities / Revenue70th percentileNet Margin21st percentile

Revenue

Down

$58,915

Down $16,137 (-22%) from 2023

Expenses

Down

$73,028

Down $7,667 (-9.5%) from 2023

Net Income

Down

-$14,113

Down $8,470 (-150%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60K$40K$20K$0Assets 2019: $21,797Liabilities 2019: $2,432Net Assets 2019: $19,3652019Assets 2020: $40,439Liabilities 2020: $3,642Net Assets 2020: $36,7972020Assets 2021: $24,856Liabilities 2021: $2,532Net Assets 2021: $22,3242021Assets 2022: $30,347Liabilities 2022: $2,333Net Assets 2022: $28,0142022Assets 2023: $25,558Liabilities 2023: $3,187Net Assets 2023: $22,3712023Assets 2024: $8,998Liabilities 2024: $740Net Assets 2024: $8,2582024

Highlighted filing

2024

Assets$8,998
Liabilities$740
Net Assets$8,258
Open 2024 Filing

Operations Trend

Revenue Growth33rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2019: $99,265Expenses 2019: $89,288Net Income 2019: $9,9772019Revenue 2020: $95,350Expenses 2020: $77,918Net Income 2020: $17,4322020Revenue 2021: $63,280Expenses 2021: $77,753Net Income 2021: -$14,4732021Revenue 2022: $90,040Expenses 2022: $84,350Net Income 2022: $5,6902022Revenue 2023: $75,052Expenses 2023: $80,695Net Income 2023: -$5,6432023Revenue 2024: $58,915Expenses 2024: $73,028Net Income 2024: -$14,1132024

Highlighted filing

2024

Revenue$58,915
Expenses$73,028
Net Income-$14,113
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$8,998
Liabilities
$740
Net assets
$8,258
Revenue
$58,915
Expenses
$73,028
Net income
-$14,113
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.00$0.74$8.26$58.9$73.0$14.1
2023Detailed filing. Detailed filing data is available for this year.$25.6$3.19$22.4$75.1$80.7$5.64
2022Detailed filing. Detailed filing data is available for this year.$30.3$2.33$28.0$90.0$84.4$5.69
2021Detailed filing. Detailed filing data is available for this year.$24.9$2.53$22.3$63.3$77.8$14.5
2020Detailed filing. Detailed filing data is available for this year.$40.4$3.64$36.8$95.4$77.9$17.4
2019Detailed filing. Detailed filing data is available for this year.$21.8$2.43$19.4$99.3$89.3$9.98
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$58,915
Mission and Program Overview

Mission

To advance its educational purpose through research, seminars, written material and a digital publication of the indiana policy review, a journal concerning human liberty, free competetive enterprise and freedom.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$22,371$8,258▼ $14,113
Cash and Non-Interest-Bearing Accounts$24,147$7,069▼ $17,078
Land, Buildings, and Equipment, Net$1,411$1,929▲ $518
Total Assets$25,558$8,998▼ $16,560
Liabilities
Accounts Payable and Accrued Expenses$3,187$740▼ $2,447
Total Liabilities$3,187$740▼ $2,447
Net Assets / Fund Balance
Total Net Assets Fund Balance$22,371$8,258▼ $14,113
Total Liabilities and Net Assets / Fund Balance$25,558$8,998▼ $16,560

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,929$2,348-
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Craig LadwigExecutive DirectorFT$48,110$48,110

Board Members and Trustees

NameTitle
Byron LammPresident
Charles S QuilhotDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$58,915
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$58,915
Change in Net Assets
$-14,113
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$51,680
Other Expenses$21,348
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$48,110--$48,110
Conferences and Meetings$3,956--$3,956
Payroll Taxes$3,570--$3,570
Information Technology$2,519--$2,519
Fees for Services Accounting$2,032--$2,032
Fees for Services Other$1,800--$1,800
Other Expenses$745--$745
Depreciation Depletion$700--$700
Office Expenses$658--$658
Travel$350--$350
Interest$284--$284
Advertising$95--$95
Total Functional Expenses$73,028$0$0$73,028
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 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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Committee meeting documentation Part VI line 8B

“Any time the governing body meets, the committee documents the meetings and documentation is available for future reference. There are no committees within this organization with any authority to act on behalf of the governing body.”

Form 990 governing body review Part VI line 11

“The form 990 is prepared with dialogue between the preparing accountant and the executive director so the accountant does not mistakenly input any information that is not correct. When the 990 is completed, the tax return is delivered to the organization for a final review, signature and mailing of the form.”

Conflict of interest policy compliance Part VI line 12C

“Conflict of interest was initially written into the bylaws of indiana policy review. Due to the size of this organization and the independent directors, any conflicts would be evident. All the directors are committed to the mission of this organization and have always adhered to the bylaws.”

CEO executive director top management comp Part VI line 15A

“The only employee of the organization is that of the executive director. His job description, due to the publishing of the indiana policy review is that of editor. When he was hired, his compensation was made comparable to that of his previous job. His current compensation is reviewed regularly by the independent directors.”

Governing documents etc available to public Part VI line 19

“The form 990, that is required to be made available to the public, is available upon request. The governing documents and conflict of interest policy are not available. If a request was made, depending on the circumstances, they may be made available. The financial statements are also not available, although they are, to some degree, part of the 990, which is available upon request.”

Filing and Contact Details

Filer

Filer Name
Indiana Policy Review Foundation Inc
EIN
35-1758480
In Care Of
% CRAIG LADWIG
Phone
2604174094
Address
10809 OAK BRIAR CT, FORT WAYNE, IN 46845

Signing Officer

Name
Craig Ladwig
Title
Executive Director
Phone
2604174094
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Byron Lamm
Formed
1988
Legal Domicile
In
Voting Board Members
3
Independent Board Members
2
Employees
1

Preparer

Firm
Eva M Vandeputte CPA
Address
215 Farmstead Rd, Fort Wayne, IN 46825
Preparer
Eva Vandeputte
Phone
2604909329
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

“Commissioned research $ 1800 total $ 1800”

Raw XML Appendix321 raw XML fields

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

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt01) THE NUMBER OF SMALL CONTRIBUTIONS TO THE FOUNDATION DROPPED BEGINNING IN 2008 AS A RESULT OF A GENERAL ECONOMIC DOWNTURN. IN AN ATTEMPT TO OFFSET THIS, THE FOUNDATION TOOK THE FOLLOWING ACTIONS: A)REDUCED THE SUGGESTED DONATION FROM $50 TO $25 (WITH THE NAME AND ADDRESS OF A FRIEND) B)INCREASED THE NUMBER OF ANNUAL END-OF-YEAR SOLICITATION MAILINGS FROM 1 TO 3 C) ESTABLISHED A REGULAR BIMONTHLY NEWSLETTER INCLUDING CONTACT AND DONATION INFORMATION WITH ELECTRONIC PAYMENT OF MEMBERSHIP FEES. 2) AT THE SAME TIME THE FOUNDATION REDUCED ITS SUGGESTED FEES, IT INCREASED ABILITY TO PROVIDE SERVICES DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC. A)WE STRENGTHENED AND PROMOTED A WEEKLY COLUMN WRITTEN BY ACREDITED REGULARLY BY 22 INDIANA DAILY NEWSPAPERS AND BLOGS. BURRELLS LUCE CLIPPING SERVICES ASCERTAINS THAT THE COLUM RECORDS MORE THAN ONE MILLION NEWSPAPER PAGE PRINTINGS IN A MONTH. THE COLUMN'S TAG LINE WELCOMES THE GENERAL PUBLIC TO CONTACT THE AUTHORS DIRECTLY OR THROUGH THE FOUNDATION AND MANY DO SO. B)WE UPGRADED THE FOUNDATIONS LIBRARY AT ITS INTERNET SITE TO MAKE IT EASIER FOR THE GENERAL PUBLIC TO SEARCH AND ACCESS ITS ARCHIVES OF EDUCATIONAL MATERIAL, INCLUDING WEEKLY COLUMNS AND QUARTERLY JOURNALS DATING BACK 10 YEARS. ALL OF THIS MATERIAL CAN BE EMAILED, PRINTED OR DOWNLOADED FOR FILING IN PDF FORM. C)WE CONTRACTED WITH PAYPAL AND MAILCHIMP TO MAKE IT EASIER TO JOIN THE FOUNDATION AND RECEIVE REGULAR ITE AND THE REGULAR EMAILS TO INCLUDE LINKS TO THE FOUNDATION'S FACEBOOK PAGES AND TWITTER SITE. ALL OF THESE LINKS LEAD TO DONATION FORMS AND CONTACT INFORMATION. MOST PROVIDE ACCESS TO THE DIGITAL VERSION OF THE QUARTERLY JOURNAL. E)WE CONTRACTED WITH PAGETURNPRO TO MAKE THE QUARTERLY JOURNAL AVAILABLE IN DIGITAL FORMAT, INCREASING THE DISTRIBUTION AND SIGNIFICANTLY REDUCING COSTS. THE LINK TO THE MOST RECENT JOURNAL IS INCLUDED IN ALL FOUNDATION EMAILS AND ALLOWS THE GENERAL PUBLIC TO ACCESS A FULL DIGITAL COPY WHICH CAN BE SEARCHED BY KEYWORD, EMAILED, PRINTED OR DOWNLOADED AS A PDF FILE. 3)THE FOUNDATION CONTINUES ITS PARTICIPATION AND SPONSORSHIP OF PROGRAMS BY . THE FOUNDATION HAS ORGANIZED THESE CONTRIBUTORS AS ADJUNCT SCHOLARS, PH.D'S WHO WRITE ON ISSUES. THE GREAT PART OF THE WORK THEY DO FOR THE FOUNDATION FOCUSES ON COMBATING COMMUNITY AND ECONOMIC DETERIORATION AT THE LOCAL AND STATE LEVEL. A)THE FOUNDATION SPONSORS A STATEWIDE SEMINAR OF ECONOMISTS AND OTHER ACADEMICS TO ADVANCE THE FOUNDATION'S EDUCATIONAL PURPOSE THROUGH RESEARCH, SEMINARS, WRITTEN MATERIAL AND PUBLICATIONS CONCERNING HUMAN LIBERTY, FREE ENTERPRISE AND FREEDOM. SPECIFICALLY, SEMINAR PARTICIPANTS ATTEMPT TO IDENTIFY AREAS OF RESEARCH THAT CAN BE APPLIED TO FUTURE LEGISLATIVE DISCUSSIONS, THEREBY PREPARING THE FOUNDATION'S ADJUNCT SCHOLARS TO ANSWER ANY INVITATIONS TO TESTIFY BEFORE HE FOUNDATION HAD RECEIVED GRANTS FROM PUBLIC CHARITIES TO WHICH WE ARE HELD ACCOUNTABLE AS A CONDITION OF THEIR GRANTS. 5)REGARDING THE DESIGN OF SOLICITATION CAMPAIGNS FOR DUES-PAYING MEMBERS, THE FOUNDATION HAS MADE THESE ADJUSTMENTS: A)ALTHOUGH SUGGESTED DONATIONS TO THE GENERAL MEMBERS WERE REDUCED TO $25, THE CORPORATE RATE REMAINED AT $250. THIS WAS MEANT TO MAKE MEMBERSHIP AVAILABLE TO A BROAD CROSS-SECTION OF THE INTERESTED PUBLIC. B)THE SELECTION AND COMMISSION OF ARTICLES AND RESEARCH FOR THE FOUNDATION'S WEEKLY COLUMN AND QUARTERLY JOURNAL CONTINUES TO APPEAL TO PERSONS HAVING A BROAD COMMON INTEREST OR PURPOSE. IN THIS CASE, INDIANA RESIDENTS WITH AN INTEREST IN APPLYING ECONOMIC PRINCIPLES
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANY TIME THE GOVERNING BODY MEETS, THE COMMITTEE DOCUMENTS THE MEETINGS AND DOCUMENTATION IS AVAILABLE FOR FUTURE REFERENCE. THERE ARE NO COMMITTEES WITHIN THIS ORGANIZATION WITH ANY AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED WITH DIALOGUE BETWEEN THE PREPARING ACCOUNTANT AND THE EXECUTIVE DIRECTOR SO THE ACCOUNTANT DOES NOT MISTAKENLY INPUT ANY INFORMATION THAT IS NOT CORRECT. WHEN THE 990 IS COMPLETED, THE TAX RETURN IS DELIVERED TO THE ORGANIZATION FOR A FINAL REVIEW, SIGNATURE AND MAILING OF THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICT OF INTEREST WAS INITIALLY WRITTEN INTO THE BYLAWS OF INDIANA POLICY REVIEW. DUE TO THE SIZE OF THIS ORGANIZATION AND THE INDEPENDENT DIRECTORS, ANY CONFLICTS WOULD BE EVIDENT. ALL THE DIRECTORS ARE COMMITTED TO THE MISSION OF THIS ORGANIZATION AND HAVE ALWAYS ADHERED TO THE BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ONLY EMPLOYEE OF THE ORGANIZATION IS THAT OF THE EXECUTIVE DIRECTOR. HIS JOB DESCRIPTION, DUE TO THE PUBLISHING OF THE INDIANA POLICY REVIEW IS THAT OF EDITOR. WHEN HE WAS HIRED, HIS COMPENSATION WAS MADE COMPARABLE TO THAT OF HIS PREVIOUS JOB. HIS CURRENT COMPENSATION IS REVIEWED REGULARLY BY THE INDEPENDENT DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990, THAT IS REQUIRED TO BE MADE AVAILABLE TO THE PUBLIC, IS AVAILABLE UPON REQUEST. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT AVAILABLE. IF A REQUEST WAS MADE, DEPENDING ON THE CIRCUMSTANCES, THEY MAY BE MADE AVAILABLE. THE FINANCIAL STATEMENTS ARE ALSO NOT AVAILABLE, ALTHOUGH THEY ARE, TO SOME DEGREE, PART OF THE 990, WHICH IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMMISSIONED RESEARCH $ 1800 TOTAL $ 1800
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other fees for services expenses Part IX line 11g
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