Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
990 • Fiscal year 2014 • EIN 52-1263342
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
Liabilities / Revenue
69th percentile
Higher debt load relative to revenue than 69% of similar nonprofits.
Net Margin
14th percentile
Higher net margin than 14% of similar nonprofits.
Top Officer Pay
99th percentile
Higher top officer pay than 99% of similar nonprofits.
Top officer pay equals 144.2% of source-year revenue.
Asset Growth
30th percentile
Faster asset growth than 30% of similar nonprofits.
Revenue Growth
34th percentile
Faster revenue growth than 34% of similar nonprofits.
Assets
Down$284,351
Down $25,922 (-8.4%) from 2013
Net Assets
Down$281,385
Down $27,378 (-8.9%) from 2013
Liabilities
Up$2,966
Up $1,456 (+96%) from 2013
Revenue
$127,208
No earlier filing loaded for comparison.
Expenses
Down$155,504
Down $19,268 (-11%) from 2013
Net Income
-$28,296
No earlier filing loaded for comparison.
The institute, through its school, provides an educational program and facilitates the exchange of ideas and interaction among leading academicians and professionals in the field of real estate, land ecomonics and related areas.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $166,073 | $173,126 | ▲ $7,053 |
| Investments in Publicly Traded Securities | $98,520 | $99,438 | ▲ $918 |
| Cash and Non-Interest-Bearing Accounts | $45,149 | $11,787 | ▼ $33,362 |
| Accounts Receivable | $531 | - | - |
| Total Assets | $310,273 | $284,351 | ▼ $25,922 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,510 | $2,966 | ▲ $1,456 |
| Total Liabilities | $1,510 | $2,966 | ▲ $1,456 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $308,763 | $281,385 | ▼ $27,378 |
| Total Net Assets Fund Balance | $308,763 | $281,385 | ▼ $27,378 |
| Total Liabilities and Net Assets / Fund Balance | $310,273 | $284,351 | ▼ $25,922 |
| Name | Title | Base | Other | Total |
|---|---|---|---|---|
| Dr Jeffrey D Fisher | Chairman/president | $11,700 | $38,400 | $50,100 |
| Dr Norman G Miller | Vice President/secretary | $4,500 | $7,200 | $11,700 |
| Dr David Ling | Director | $7,200 | - | $7,200 |
| Name | Title |
|---|---|
| Dr Daniel B Kohlhepp | Director |
| Thomas L Howard Esq | Asst. Secretary |
| Dr Ron Donohue | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $80,561 |
| Salaries, Compensation, and Employee Benefits | $67,943 |
| Grants and Similar Amounts Paid | $7,000 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | $41,158 | $364 | - | $41,522 |
| Other Salaries and Wages | $25,957 | $12,545 | - | $38,502 |
| Current Officers, Directors, Trustees, and Key Employees | $19,728 | $3,672 | - | $23,400 |
| Travel | $22,411 | $153 | - | $22,564 |
| Fees for Services Accounting | - | $7,800 | - | $7,800 |
| Grants to Domestic Orgs | $7,000 | - | - | $7,000 |
| Payroll Taxes | $3,699 | $1,329 | - | $5,028 |
| Fees for Services Legal | - | $1,085 | - | $1,085 |
| Pension Plan Contributions | $511 | $502 | - | $1,013 |
| Other Expenses | $1,302 | $670 | - | $670 |
| All Other Expenses | - | $334 | - | $334 |
| Office Expenses | $134 | - | - | $134 |
| Total Functional Expenses | $123,537 | $31,967 | $0 | $155,504 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $155,504 |
| Total Expenses per Audited Statements | $155,504 |
| Total Expenses per Form 990 | $155,504 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Thomas Howard Esq | Board Member of Organization | Provides Legal Services | No | $1,085 |
“A draft of the tax return was e-mailed in a pdf file to all the board members. Board members reviewed the return and submitted questions, comments and proposed changes to tax preparer. After changes were made another draft was again e-mailed to board members for approval and acceptance.”
“Board members are required to disclose any conflict of interest as it arises. At the annual board meeting board members are again asked to disclose any conflicts and are required to document and present to the board the actual conflict.”
“At the annual meeting of all board members, the board reviews and approves the members compensation (with each member abstaining from their compensation discussion and approval). The final approval includes assessing the organization's current financial outlook and historical factors. All compensation is included in the budget and approved by the entire board and the board's action is documented in the organization's minutes.”
“A written request must be made to review the documents. The documents may be reviewed at the organization's office or a copy can be mailed.”
“Management has assessed its tax positions for the year ended may 31, 2014 and determined there are no uncertain tax positions to be recognized. Asi is generally no longer subject to u.s. Federal, state and local examinations by tax authorities for years before 2010. Management continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1510 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 2966 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 531 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE INSTITUTE, THROUGH ITS SCHOOL, PROVIDES AN EDUCATIONAL PROGRAM AND FACILITATES THE EXCHANGE OF IDEAS AND INTERACTION AMONG LEADING ACADEMICIANS AND PROFESSIONALS IN THE FIELD OF REAL ESTATE, LAND ECOMONICS AND RELATED AREAS. |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 334 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 334 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | DR RON M DONOHUE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5616947621 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 760 US HIGHWAY ONE |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | NORTH PALM BEACH |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 33408 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 1 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 45149 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 11787 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 3672 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 19728 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 23400 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 364 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 41158 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 41522 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 120000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 7000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 7208 |
| IRS990/CYOtherExpensesAmt | 0 | 80561 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -28296 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 67943 |
| IRS990/CYTotalExpensesAmt | 0 | 155504 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 127208 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | OPERATING THE WEIMER SCHOOL OF ADVANCED STUDIES IN REAL ESTATE AND LAND ECONOMICS. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 19 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 123537 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 7800 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7800 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1085 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1085 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.70 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 38.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | 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 | 10901 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DR NORMAN G MILLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DR JEFFREY D FISHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | THOMAS L HOWARD ESQ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DR DAVID LING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DR RON DONOHUE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DR DANIEL B KOHLHEPP |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 4500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 11700 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 7200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 7200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 38400 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 172525 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | VICE PRESIDENT/SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIRMAN/PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | ASST. SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1982 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantAmt | 0 | 7000 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 7000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 7000 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 127208 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 2 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 7208 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 7208 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 98520 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 99438 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | FL |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE INSTITUTE, THROUGH ITS SCHOOL, PROVIDES AN EDUCATIONAL PROGRAM AND FACILITATES THE EXCHANGE OF IDEAS AND INTERACTION AMONG LEADING ACADEMICIANS AND PROFESSIONALS IN THE FIELD OF REAL ESTATE, LAND ECOMONICS AND RELATED AREAS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 308763 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 281385 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 918 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 134 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 134 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | PRINTING |
| IRS990/OtherExpensesGrp/Desc | 1 | TELEPHONE |
| IRS990/OtherExpensesGrp/Desc | 2 | POSTAGE |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2946 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 516 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 51 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 670 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1637 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1302 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 2946 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2153 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1353 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 670 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 12545 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 25957 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 38502 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1329 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 3699 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 5028 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 502 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 511 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 1013 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | DR RON M DONOHUE |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 170125 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 7000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 3428 |
| IRS990/PYOtherExpensesAmt | 0 | 100426 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -1219 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 67346 |
| IRS990/PYTotalExpensesAmt | 0 | 174772 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 173553 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -28296 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 120000 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 166073 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 173126 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 155504 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 918 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 918 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 127208 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | MANAGEMENT HAS ASSESSED ITS TAX POSITIONS FOR THE YEAR ENDED MAY 31, 2014 AND DETERMINED THERE ARE NO UNCERTAIN TAX POSITIONS TO BE RECOGNIZED. ASI IS GENERALLY NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2010. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 155504 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 127208 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 128126 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 155504 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | A NOTICE OF THE INSTITUTE MEETING THE GUIDELINES IN REV-PROC 75-50 WAS PUBLISHED IN THE JOURNAL OF THE AMERICAN REAL ESTATE AND URBAN ECONOMICS ASSOCIATION, CIRCULATION OF APPROXIMATELY 1,300. THE JOURNAL IS MOST LIKELY TO BE READ BY STUDENTS. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 71167 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 101358 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 88376 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 6901 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 4000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | DR RON DONOHUE |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | TREASURER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 183426 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SubstantiationRequiredInd | 0 | 1 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | THOMAS HOWARD ESQ |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | BOARD MEMBER OF ORGANIZATION |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 1085 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | PROVIDES LEGAL SERVICES |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | A DRAFT OF THE TAX RETURN WAS E-MAILED IN A PDF FILE TO ALL THE BOARD MEMBERS. BOARD MEMBERS REVIEWED THE RETURN AND SUBMITTED QUESTIONS, COMMENTS AND PROPOSED CHANGES TO TAX PREPARER. AFTER CHANGES WERE MADE ANOTHER DRAFT WAS AGAIN E-MAILED TO BOARD MEMBERS FOR APPROVAL AND ACCEPTANCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICT OF INTEREST AS IT ARISES. AT THE ANNUAL BOARD MEETING BOARD MEMBERS ARE AGAIN ASKED TO DISCLOSE ANY CONFLICTS AND ARE REQUIRED TO DOCUMENT AND PRESENT TO THE BOARD THE ACTUAL CONFLICT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | AT THE ANNUAL MEETING OF ALL BOARD MEMBERS, THE BOARD REVIEWS AND APPROVES THE MEMBERS COMPENSATION (WITH EACH MEMBER ABSTAINING FROM THEIR COMPENSATION DISCUSSION AND APPROVAL). THE FINAL APPROVAL INCLUDES ASSESSING THE ORGANIZATION'S CURRENT FINANCIAL OUTLOOK AND HISTORICAL FACTORS. ALL COMPENSATION IS INCLUDED IN THE BUDGET AND APPROVED BY THE ENTIRE BOARD AND THE BOARD'S ACTION IS DOCUMENTED IN THE ORGANIZATION'S MINUTES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | A WRITTEN REQUEST MUST BE MADE TO REVIEW THE DOCUMENTS. THE DOCUMENTS MAY BE REVIEWED AT THE ORGANIZATION'S OFFICE OR A COPY CAN BE MAILED. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1 | 0 | HOMER HOYT INSTITUTE INC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 521442963 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | MD |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | REAL ESTATE CONSULTING |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1 | 0 | HOYT ADVISORY SERVICES INC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1 | 0 | 760 US HIGHWAY ONE STE 300 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/City | 0 | NORTH PALM BEACH |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/State | 0 | FL |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCode | 0 | 33408 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1 | 0 | HOMER HOYT INSTITUTE INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1 | 0 | HOMER HOYT INSTITUTE INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1 | 1 | HOYT FELLOWS LLC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 526078282 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 526078282 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501 (C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501 (C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | FL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | FL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | REAL ESTATE, LAND ECONOMICS AND RELATED AREAS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | MEMBERSHIP VEHICLE TO HOMER HOYT INSTITUTE, INC. |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | LINE 11B, II |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 1 | LINE 11B, II |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1 | 0 | 760 US HIGHWAY ONE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1 | 1 | 760 US HIGHWAY ONE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City | 0 | NORTH PALM BEACH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City | 1 | NORTH PALM BEACH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State | 0 | FL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State | 1 | FL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode | 0 | 33408 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode | 1 | 33408 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 100000 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 1 | 10000 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 2 | 10000 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | BOARD APPROVED |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 1 | BOARD APPROVED |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 2 | BOARD APPROVED |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1 | 0 | HOMER HOYT INSTITUTE INC |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1 | 1 | HOYT FELLOWS LLC |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1 | 2 | HOYT ADVISORY SERVICES INC |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | C |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 1 | C |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 2 | C |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | FL |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 310273 |
| IRS990/TotalAssetsEOYAmt | 0 | 284351 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 310273 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
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