Civic Intelligence

American Tax Policy Institute

EIN 52-1660704 • 501(c)3 • Rochester, NY

Profile

Promote and facilitate tax policy research

2604 Elmwood Avenue 350Rochester, NY 14618

www.americantaxpolicyinstitute.org

Siviq Scores

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

Liabilities / Assets

80th percentile

0.03x

Higher debt load relative to assets than 80% of similar nonprofits.

NTEE W • <$500k nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

0.12x

Higher debt load relative to revenue than 88% of similar nonprofits.

NTEE W • <$500k nonprofits • Source year 2024

Net Margin

13th percentile

-27%

Higher net margin than 13% of similar nonprofits.

NTEE W • <$500k nonprofits • Source year 2024

Top Officer Pay

90th percentile

$0

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE W • <$500k nonprofits • Source year 2024

Asset Growth

37th percentile

-4.8%

Faster asset growth than 37% of similar nonprofits.

NTEE W • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

3.3%

Faster revenue growth than 51% of similar nonprofits.

NTEE W • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets80th percentile

Assets

Down

$237,424

Down $12,059 (-4.8%) from 2023

Liabilities

Up

$8,027

Up $5,899 (+277%) from 2023

Net Assets

Down

$229,397

Down $17,958 (-7.3%) from 2023

Operations
Liabilities / Revenue88th percentileNet Margin13th percentile

Revenue

Up

$65,574

Up $2,100 (+3.3%) from 2023

Expenses

Down

$83,532

Down $6,704 (-7.4%) from 2023

Net Income

Up

-$17,958

Up $8,804 (+33%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth37th percentile

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

$600K$400K$200K$0Assets 2010: $520,257Liabilities 2010: $4,685Net Assets 2010: $515,5722010Assets 2011: $556,054Liabilities 2011: $6,520Net Assets 2011: $549,5342011Assets 2012: $541,604Liabilities 2012: $4,611Net Assets 2012: $536,9932012Assets 2013: $539,547Liabilities 2013: $12,581Net Assets 2013: $526,9662013Assets 2014: $537,280Liabilities 2014: $0Net Assets 2014: $537,2802014Assets 2015: $539,145Liabilities 2015: $9,500Net Assets 2015: $529,6452015Assets 2016: $505,279Liabilities 2016: $0Net Assets 2016: $505,2792016Assets 2017: $489,956Liabilities 2017: $1172017Assets 2018: $449,658Liabilities 2018: $4022018Assets 2019: $391,228Liabilities 2019: $0Net Assets 2019: $391,2282019Assets 2020: $332,926Liabilities 2020: $3,338Net Assets 2020: $329,5882020Assets 2021: $304,848Liabilities 2021: $2Net Assets 2021: $304,8462021Assets 2022: $276,942Liabilities 2022: $2,825Net Assets 2022: $274,1172022Assets 2023: $249,483Liabilities 2023: $2,128Net Assets 2023: $247,3552023Assets 2024: $237,424Liabilities 2024: $8,027Net Assets 2024: $229,3972024

Highlighted filing

2024

Assets$237,424
Liabilities$8,027
Net Assets$229,397
Open 2024 Filing

Operations Trend

Revenue Growth51st percentile

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

$200K$100K$0-$100KRevenue 2010: $181,662Expenses 2010: $103,930Net Income 2010: $77,7322010Revenue 2011: $169,701Expenses 2011: $135,739Net Income 2011: $33,9622011Revenue 2012: $90,490Expenses 2012: $108,556Net Income 2012: -$18,0662012Revenue 2013: $99,327Expenses 2013: $108,713Net Income 2013: -$9,3862013Revenue 2014: $94,146Expenses 2014: $83,832Net Income 2014: $10,3142014Revenue 2015: $94,666Expenses 2015: $80,938Net Income 2015: $13,7282015Revenue 2016: $96,099Expenses 2016: $79,748Net Income 2016: $16,3512016Revenue 2017: $39,129Expenses 2017: $94,320Net Income 2017: -$55,1912017Revenue 2018: $40,746Expenses 2018: $82,264Net Income 2018: -$41,5182018Revenue 2019: $46,447Expenses 2019: $104,475Net Income 2019: -$58,0282019Revenue 2020: $32,176Expenses 2020: $93,816Net Income 2020: -$61,6402020Revenue 2021: $36,847Expenses 2021: $61,589Net Income 2021: -$24,7422021Revenue 2022: $40,225Expenses 2022: $70,954Net Income 2022: -$30,7292022Revenue 2023: $63,474Expenses 2023: $90,236Net Income 2023: -$26,7622023Revenue 2024: $65,574Expenses 2024: $83,532Net Income 2024: -$17,9582024

Highlighted filing

2024

Revenue$65,574
Expenses$83,532
Net Income-$17,958
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$237,424
Liabilities
$8,027
Net assets
$229,397
Revenue
$65,574
Expenses
$83,532
Net income
-$17,958
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.37$0.08$2.29$0.66$0.84$0.18
2023Detailed filing. Detailed filing data is available for this year.$2.49$0.02$2.47$0.63$0.90$0.27
2022Detailed filing. Detailed filing data is available for this year.$2.77$0.03$2.74$0.40$0.71$0.31
2021Detailed filing. Detailed filing data is available for this year.$3.05$0.00$3.05$0.37$0.62$0.25
2020Detailed filing. Detailed filing data is available for this year.$3.33$0.03$3.30$0.32$0.94$0.62
2019Detailed filing. Detailed filing data is available for this year.$3.91$0.00$3.91$0.46$1.04$0.58
2018Summary only. Only limited summary data is available for this year.$4.50$0.00$0.41$0.82$0.42
2017Summary only. Only limited summary data is available for this year.$4.90$0.00$0.39$0.94$0.55
2016Summary only. Only limited summary data is available for this year.$5.05$0.00$5.05$0.96$0.80$0.16
2015Summary only. Only limited summary data is available for this year.$5.39$0.10$5.30$0.95$0.81$0.14
2014Summary only. Only limited summary data is available for this year.$5.37$0.00$5.37$0.94$0.84$0.10
2013Summary only. Only limited summary data is available for this year.$5.40$0.13$5.27$0.99$1.09$0.09
2012Summary only. Only limited summary data is available for this year.$5.42$0.05$5.37$0.90$1.09$0.18
2011Summary only. Only limited summary data is available for this year.$5.56$0.07$5.50$1.70$1.36$0.34
2010Summary only. Only limited summary data is available for this year.$5.20$0.05$5.16$1.82$1.04$0.78
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 9, 2025
Return Version
2024v5.2
Gross Receipts
$65,574
Mission and Program Overview

Mission

Promote and facilitate tax policy research

Program Services

DescriptionGrantsExpenses
THE INSTITUTE IS A NON-PROFIT ORGANIZATION WHOSE PRIMARY PURPOSE IS TO PROMOTE AND FACILITATE SCHOLARLY RESEARCH, ANALYSIS, EXAMINATION AND DISCUSSION OF TAX POLICY ISSUES. THE INSTITUTE ALSO EXISTS TO PROMOTE THE IMPROVEMENT OF THE TAX SYSTEM AND PROVIDE ASSISTANCE TO FEDERAL, STATE, AND LOCAL AUTHORITIES INVOLVED IN TAX ADMINISTRATION.-$59,987
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ELLEN APRILLTrustee-$0--
MELISSA LABANTTrustee-$0--
RUDOLPH RAMELLITreasurer/Trustee-$0--
MICHAEL SCHLERAssistant Treasurer/Trustee-$0--
GEORGE PLESKOSecretary/Trustee-$0--
WILLIAM CAUDILLTrustee-$0--
JULIE DIVOLAPresident/Trustee-$0--
TRACY GORDONTrustee-$0--
C WELLS HALL IIITrustee-$0--
GEORGE C HOWELL IIITrustee-$0--
STACIE LAPLANTETrustee-$0--
ROBERTA MANNTrustee-$0--
ERIC SOLOMONImmediate Past Pres./Trustee-$0--
ALICE ABREUTrustee-$0--
STEPHEN SHAYTrustee-$0--
SUSAN SEROTATrustee-$0--
FRANCINE LIPMANTrustee-$0--
PETER CONNORSTrustee-$0--
MICHAEL HIRSCHFELDTrustee-$0--
STEVEN DEANTrustee-$0--
BRIDGET CRAWFORDVice President/Trustee-$0--
ERIN HENRYTrustee-$0--
SCOTT MICHELTrustee-$0--
KATHERINE PRATTTrustee-$0--
MARJORIE KORNHAUSERTrustee-$0--
ANTHONY INFANTITrustee-$0--
LAWRENCE HILLTrustee-$0--
Filing and Contact Details

Filer

Filer Name
American Tax Policy Institute
EIN
52-1660704
In Care Of
% AMERICAN TAX POLICY INSTITUT
Phone
8665603838
Address
2604 ELMWOOD AVENUE 350, ROCHESTER, NY 14618

Signing Officer

Name
Bridget Crawford
Title
President
Phone
8665603838
Signed
2025-10-09
Discuss with paid preparer
Yes

Preparer

Firm
PwC US Tax LLP
Address
655 NEW YORK AVE NW SUITE 1100, WASHINGTON, DC 20001
Preparer
Travis L Patton
Phone
2024141000
Supplemental Narrative

Additional Explanations

Form 990EZ Part I Line 8

“Description:CONFERENCE REVENUE Amount:425”

Form 990EZ Part I Line 16

“Description:SUPPLIES, FEES, UTILITIES, INSURANCE, WEB Amount:4833”

Form 990EZ Part I Line 16

“Description:MANAGEMENT FEE Amount:18000”

Form 990EZ Part I Line 16

“Description:CHARITY REGISTRATION Amount:574”

Raw XML Appendix306 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
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ROCHESTER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd014618
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IRS990EZ/ExcessOrDeficitForYearAmt0-17958
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IRS990EZ/Form990TotalAssetsGrp/BOYAmt0249483
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IRS990EZ/InvestmentIncomeAmt010649
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt240
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt250
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt260
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MICHAEL SCHLER
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7TRACY GORDON
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9GEORGE C HOWELL III
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11ROBERTA MANN
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm18MICHAEL HIRSCHFELD
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm20BRIDGET CRAWFORD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm21ERIN HENRY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm22SCOTT MICHEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm23KATHERINE PRATT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm24MARJORIE KORNHAUSER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm25ANTHONY INFANTI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm26LAWRENCE HILL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER/TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3ASSISTANT TREASURER/TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY/TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6PRESIDENT/TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt12IMMEDIATE PAST PRES./TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt13TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt14TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt15TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt16TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt17TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt18TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt19TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt20VICE PRESIDENT/TRUSTEE
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