Civic Intelligence

Phoenix Center for Advanced Legal & Economic Public Policy Studies Inc

EIN 52-2079266 • 501(c)3 • Washington, DC

Profile

Independent and non-partisan public policy research organization.

5335 Wisconsin Avenue NW 440Washington, DC 20015

www.phoenix-center.org

Siviq Scores

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

Liabilities / Assets

38th percentile

0.02x

Higher debt load relative to assets than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

28th percentile

0.01x

Higher debt load relative to revenue than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

22nd percentile

-10%

Higher net margin than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

97th percentile

$437,076

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 43.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

7th percentile

-28%

Faster asset growth than 7% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

7.2%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$345,637

Down $134,292 (-28%) from 2023

Liabilities

Down

$6,989

Down $6,610 (-49%) from 2023

Net Assets

Down

$338,648

Down $127,682 (-27%) from 2023

Revenue

Up

$1,016,238

Up $68,007 (+7.2%) from 2023

Expenses

Up

$1,121,856

Up $141,884 (+14%) from 2023

Net Income

Down

-$105,618

Down $73,877 (-233%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $295,120Liabilities 2010: $952Net Assets 2010: $294,1682010Assets 2011: $295,619Liabilities 2011: $3,096Net Assets 2011: $292,5232011Assets 2012: $363,793Liabilities 2012: $9,016Net Assets 2012: $354,7772012Assets 2013: $167,913Liabilities 2013: $6,207Net Assets 2013: $161,7062013Assets 2014: $238,877Liabilities 2014: $5,964Net Assets 2014: $232,9132014Assets 2015: $232,344Liabilities 2015: $9,069Net Assets 2015: $223,2752015Assets 2016: $124,084Liabilities 2016: $5,457Net Assets 2016: $118,6272016Assets 2017: $175,482Liabilities 2017: $12,138Net Assets 2017: $163,3442017Assets 2018: $280,559Liabilities 2018: $13,785Net Assets 2018: $266,7742018Assets 2019: $222,281Liabilities 2019: $15,375Net Assets 2019: $206,9062019Assets 2020: $314,150Liabilities 2020: $6,339Net Assets 2020: $307,8112020Assets 2021: $444,235Liabilities 2021: $562Net Assets 2021: $443,6732021Assets 2022: $501,907Liabilities 2022: $3,836Net Assets 2022: $498,0712022Assets 2023: $479,929Liabilities 2023: $13,599Net Assets 2023: $466,3302023Assets 2024: $345,637Liabilities 2024: $6,989Net Assets 2024: $338,6482024

Highlighted filing

2024

Assets$345,637
Liabilities$6,989
Net Assets$338,648

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $777,191Expenses 2010: $741,797Net Income 2010: $35,3942010Expenses 2011: $781,6452011Expenses 2012: $876,6032012Revenue 2013: $539,443Expenses 2013: $732,514Net Income 2013: -$193,0712013Revenue 2014: $775,850Expenses 2014: $704,643Net Income 2014: $71,2072014Revenue 2015: $738,664Expenses 2015: $748,302Net Income 2015: -$9,6382015Revenue 2016: $773,924Expenses 2016: $878,572Net Income 2016: -$104,6482016Revenue 2017: $918,626Expenses 2017: $873,909Net Income 2017: $44,7172017Revenue 2018: $908,230Expenses 2018: $804,800Net Income 2018: $103,4302018Revenue 2019: $919,642Expenses 2019: $979,510Net Income 2019: -$59,8682019Revenue 2020: $973,525Expenses 2020: $872,620Net Income 2020: $100,9052020Revenue 2021: $936,234Expenses 2021: $800,372Net Income 2021: $135,8622021Revenue 2022: $902,952Expenses 2022: $848,554Net Income 2022: $54,3982022Revenue 2023: $948,231Expenses 2023: $979,972Net Income 2023: -$31,7412023Revenue 2024: $1,016,238Expenses 2024: $1,121,856Net Income 2024: -$105,6182024

Highlighted filing

2024

Revenue$1,016,238
Expenses$1,121,856
Net Income-$105,618

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.35$0.01$0.34$1.02$1.12$0.11
2023Detailed filing. Detailed filing data is available for this year.$0.48$0.01$0.47$0.95$0.98$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.50$0.90$0.85$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.44$0.94$0.80$0.14
2020Detailed filing. Detailed filing data is available for this year.$0.31$0.01$0.31$0.97$0.87$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.22$0.02$0.21$0.92$0.98$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.28$0.01$0.27$0.91$0.80$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.18$0.01$0.16$0.92$0.87$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.12$0.01$0.12$0.77$0.88$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.23$0.01$0.22$0.74$0.75$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.24$0.01$0.23$0.78$0.70$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.17$0.01$0.16$0.54$0.73$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.01$0.35$0.88
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.00$0.29$0.78
2010Summary only. Only limited summary data is available for this year.$0.30$0.00$0.29$0.78$0.74$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 25, 2025
Return Version
2024v5.2
Gross Receipts
$1,016,238
Mission and Program Overview

Mission

To provide independent assessments of the economic and material implications of regulatory and economic policy in the u.s. And abroad.

The phoenix center was established in 1998 with a mission to provide independent assessments of the economic and material implications of regulatory and economic policy in the u.s. And abroad. To achieve this goal, the center supports objective, solutions-based academic research unencumbered by political hyperbole, partisanship, and ideological agendas. Its work is grounded in fact, law, and economic theory.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$189,987$191,224▲ $1,237
Cash and Non-Interest-Bearing Accounts$259,344$154,413▼ $104,931
Prepaid Expenses and Deferred Charges$30,598$0▼ $30,598
Total Assets$479,929$345,637▼ $134,292
Liabilities
Accounts Payable and Accrued Expenses$13,599$6,989▼ $6,610
Total Liabilities$13,599$6,989▼ $6,610
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$466,330$338,648▼ $127,682
Total Net Assets Fund Balance$466,330$338,648▼ $127,682
Total Liabilities and Net Assets / Fund Balance$479,929$345,637▼ $134,292
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
George Ford PhdSenior Vice-president/chief EconomistFT$351,000$86,076$437,076
Lawrence J SpiwakPresidentFT$161,000$276,076$437,076
George Ford PhdSenior Vice-president/chief Economis-$161,000$276,076$437,076

Board Members and Trustees

NameTitle
Daryl BassettDirector
Jerry B DuvallDirector
Robert B Ekelund JrDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,015,000
Program Service Revenue
$0
Investment Income
$1,238
Other Revenue
$0
All Other Contributions
$1,015,000
Change in Net Assets
$-105,618
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$918,456
Other Expenses$202,769
Total Fundraising Expense$70,308
Grants and Similar Amounts Paid$631
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$743,030$65,561$65,561$874,152
Fees for Services Other$126,000$1,921-$127,921
Payroll Taxes$37,658$3,323$3,323$44,304
Office Expenses$16,603$922$922$18,447
Fees for Services Accounting-$17,415-$17,415
Information Technology$11,099--$11,099
Other Expenses$6,776$377$376$7,529
Travel$4,286--$4,286
Conferences and Meetings$2,182--$2,182
Occupancy$1,908$106$106$2,120
Grants to Domestic Orgs$631--$631
Insurance$230$20$20$270
Total Functional Expenses$961,903$89,645$70,308$1,121,856
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 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
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 11B

Review of form 990: the board of directors have delegated review of the form 990 to the president/treasurer.

Form 990, Part VI, Section C, Line 19

The organization does not make its financial statements available to the public. It does provide its governing documents upon request.

Filing and Contact Details

Filer

Filer Name
Phoenix Center for Advanced Legal &
EIN
52-2079266
Phone
2022740235
Address
5335 WISCONSIN AVENUE NW 440, WASHINGTON, DC 20015

Signing Officer

Name
Lawrence J Spiwak
Title
President
Phone
2022740235
Signed
2025-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lawrence J Spiwak
Formed
1998
Legal Domicile
Dc
Voting Board Members
5
Independent Board Members
3
Employees
2
Volunteers
0

Preparer

Firm
Citrin Cooperman Advisors LLC
Address
2 BETHESDA METRO CENTER SUITE 910, BETHESDA, MD 20814
Preparer
Amanda Adams
Phone
3016549000
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consulting & research: program service expenses 126,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 126,000. Other fees: program service expenses 0. Management and general expenses 1,921. Fundraising expenses 0. Total expenses 1,921.

Raw XML Appendix395 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt013599
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt06989
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE PHOENIX CENTER WAS ESTABLISHED IN 1998 WITH A MISSION TO PROVIDE INDEPENDENT ASSESSMENTS OF THE ECONOMIC AND MATERIAL IMPLICATIONS OF REGULATORY AND ECONOMIC POLICY IN THE U.S. AND ABROAD. TO ACHIEVE THIS GOAL, THE CENTER SUPPORTS OBJECTIVE, SOLUTIONS-BASED ACADEMIC RESEARCH UNENCUMBERED BY POLITICAL HYPERBOLE, PARTISANSHIP, AND IDEOLOGICAL AGENDAS. ITS WORK IS GROUNDED IN FACT, LAW, AND ECONOMIC THEORY.
IRS990/AllOtherContributionsAmt01015000
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0LAWRENCE J SPIWAK
IRS990/BooksInCareOfDetail/PhoneNum02022740235
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05335 WISCONSIN AVENUE NW STE 440
IRS990/BooksInCareOfDetail/USAddress/CityNm0WASHINGTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0DC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd020015
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0259344
IRS990/CashNonInterestBearingGrp/EOYAmt0154413
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt065561
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt065561
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0743030
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0874152
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt02182
IRS990/ConferencesMeetingsGrp/TotalAmt02182
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01015000
IRS990/CYGrantsAndSimilarPaidAmt0631
IRS990/CYInvestmentIncomeAmt01238
IRS990/CYOtherExpensesAmt0202769
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-105618
IRS990/CYSalariesCompEmpBnftPaidAmt0918456
IRS990/CYTotalExpensesAmt01121856
IRS990/CYTotalFundraisingExpenseAmt070308
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01016238
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0THE PHOENIX CENTER FOR ADVANCED LEGAL & ECONOMIC PUBLIC POLICY STUDIES (WWW.PHOENIX-CENTER.ORG) IS A NON-PROFIT 501(C)(3) RESEARCH ORGANIZATION THAT STUDIES BROAD PUBLIC-POLICY ISSUES RELATED TO GOVERNANCE, SOCIAL AND ECONOMIC CONDITIONS, WITH A PARTICULAR EMPHASIS ON THE LAW AND ECONOMICS OF THE DIGITAL AGE. IN 2024, THE PHOENIX CENTER MAINTAINED A ROBUST RESEARCH AGENDA WHICH CONTRIBUTED POSITIVELY TO THE POLICY DEBATE. ALL OF THE PHOENIX CENTER'S RESEARCH MAY BE DOWNLOADED FREE FROM ITS WEBPAGE AND FROM THE SOCIAL SCIENCE RESEARCH NETWORK.KEY PUBLICATIONS IN 2024:- SIX (6) POLICY BULLETINS.- FIVE (5) POLICY PERSPECTIVES.- TWO (2) LAW AND ECONOMICS IN BRIEFS.- THREE (3) PHOENIX CENTER PAPERS WERE PUBLISHED OR ACCEPTED FOR PUBLICATION IN PEER-REVIEWED ACADEMIC JOURNALS: (TELECOMMUNICATIONS POLICY, APPLIED ECONOMICS AND JOURNAL OF REGIONAL ECONOMICS).- ELEVEN (11) OP-EDS AND ESSAYS IN AN ASSORTMENT OF OUTLETS, INCLUDING THE YALE JOURNAL ON REGULATION AND THE FEDERALIST SOCIETY BLOG.- PHOENIX CENTER STAFF AUTHORED A CHAPTER IN THE FORTHCOMING RESEARCH HANDBOOK ON DIGITAL REGULATORY AGENCIES (EDWARD ELGAR). IN 2024, CITATIONS TO PHOENIX CENTER RESEARCH COULD BE FOUND IN ACADEMIC JOURNALS SUCH AS THE FEDERAL COMMUNICATIONS LAW JOURNAL, NEW MEDIA & SOCIETY, JOURNAL OF MEDICAL INTERNET, COMPUTERS IN HUMAN BEHAVIOR, PUBLIC HEALTH, JOURNAL OF TECHNOLOGY TRANSFER, JOURNAL OF THE KNOWLEDGE ECONOMY, TELECOMMUNICATIONS POLICY, INFORMATION ECONOMICS & POLICY, JOURNAL OF REGIONAL SCIENCE, ECONOMIC INQUIRY, CONTEMPORARY ECONOMIC POLICY, JAPANESE ECONOMIC REVIEW, AMONG OTHERS.PHOENIX CENTER STAFF PRESENTED RESEARCH AT TPRC'52, ONE OF THE LARGEST ACADEMIC POLICY CONFERENCES IN THE WORLD.THE PHOENIX CENTER FILED TWO (2) AMICUS BRIEFS WITH ASSORTED COURTS.ACADEMIC RECOGNITION:- RESEARCH CITED IN NUMEROUS ACADEMIC JOURNALS. - BOTH THE CENTER'S CHIEF ECONOMIST AND PRESIDENT REMAIN IN THE TOP 1% OF DOWNLOADED AUTHORS ON THE SOCIAL SCIENCE RESEARCH NETWORK.KEY LEADERSHIP ROLES:- LAWRENCE SPIWAK (PRESIDENT) SERVES AS CO-CHAIR OF FEDERAL COMMUNICATIONS BAR ASSOCIATION'S COMMITTEE FOR THE FEDERAL COMMUNICATIONS LAW JOURNAL AND ALSO SERVES ON BOTH THE FEDERALIST SOCIETY'S TELECOMMUNICATIONS AND ANTITRUST PRACTICE EXECUTIVE COMMITTEES.THE ORGANIZATION MAINTAINS ITS COMMITMENT TO PROVIDING INDEPENDENT, ANALYTICAL RIGOR TO POLICY DEBATES, EMPHASIZING FACT-BASED RESEARCH OVER POLITICAL RHETORIC. THEIR WORK SPANS BROAD PUBLIC POLICY ISSUES RELATED TO GOVERNANCE AND SOCIOECONOMIC CONDITIONS, WITH PARTICULAR ATTENTION TO THE DIGITAL AGE'S LEGAL AND ECONOMIC CHALLENGES. THE PHOENIX CENTER CONTINUES TO PROMOTE PUBLIC CONFIDENCE IN DEMOCRATIC PROCESSES AND THE FREE ENTERPRISE SYSTEM WHILE FOSTERING OPEN DEBATE ABOUT FUTURE POLICY DIRECTIONS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0961903
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt017415
IRS990/FeesForServicesAccountingGrp/TotalAmt017415
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt01921
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0126000
IRS990/FeesForServicesOtherGrp/TotalAmt0127921
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt086076
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt186076
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0LAWRENCE J SPIWAK
IRS990/Form990PartVIISectionAGrp/PersonNm1GEORGE FORD PHD
IRS990/Form990PartVIISectionAGrp/PersonNm2DARYL BASSETT
IRS990/Form990PartVIISectionAGrp/PersonNm3JERRY B DUVALL
IRS990/Form990PartVIISectionAGrp/PersonNm4ROBERT B EKELUND JR
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0351000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1351000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SENIOR VICE-PRESIDENT/CHIEF ECONOMIST
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01998
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantAmt0631
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0631
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0631
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01016238
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt011099
IRS990/InformationTechnologyGrp/TotalAmt011099
IRS990/InsuranceGrp/FundraisingAmt020
IRS990/InsuranceGrp/ManagementAndGeneralAmt020
IRS990/InsuranceGrp/ProgramServicesAmt0230
IRS990/InsuranceGrp/TotalAmt0270
IRS990/InvestmentIncomeGrp/ExclusionAmt01238
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01238
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0DC
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE PHOENIX CENTER WAS ESTABLISHED IN 1998 WITH A MISSION TO PROVIDE INDEPENDENT ASSESSMENTS OF THE ECONOMIC AND MATERIAL IMPLICATIONS OF REGULATORY AND ECONOMIC POLICY IN THE U.S. AND ABROAD. TO ACHIEVE THIS GOAL, THE CENTER SUPPORTS OBJECTIVE, SOLUTIONS-BASED ACADEMIC RESEARCH UNENCUMBERED BY POLITICAL HYPERBOLE, PARTISANSHIP, AND IDEOLOGICAL AGENDAS. ITS WORK IS GROUNDED IN FACT, LAW, AND ECONOMIC THEORY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0466330
IRS990/NetAssetsOrFundBalancesEOYAmt0338648
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0466330
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0338648
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0106
IRS990/OccupancyGrp/ManagementAndGeneralAmt0106
IRS990/OccupancyGrp/ProgramServicesAmt01908
IRS990/OccupancyGrp/TotalAmt02120
IRS990/OfficeExpensesGrp/FundraisingAmt0922
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0922
IRS990/OfficeExpensesGrp/ProgramServicesAmt016603
IRS990/OfficeExpensesGrp/TotalAmt018447
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0DATA ACQUISITION
IRS990/OtherExpensesGrp/Desc1DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/FundraisingAmt0376
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0377
IRS990/OtherExpensesGrp/ProgramServicesAmt011500
IRS990/OtherExpensesGrp/ProgramServicesAmt16776
IRS990/OtherExpensesGrp/TotalAmt011500
IRS990/OtherExpensesGrp/TotalAmt17529
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt03323
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03323
IRS990/PayrollTaxesGrp/ProgramServicesAmt037658
IRS990/PayrollTaxesGrp/TotalAmt044304
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt030598
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0LAWRENCE J SPIWAK
IRS990/PriorPeriodAdjustmentsAmt0-22064
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0947000
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01231
IRS990/PYOtherExpensesAmt0159954
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-31741
IRS990/PYSalariesCompEmpBnftPaidAmt0820018
IRS990/PYTotalExpensesAmt0979972
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0948231
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-105618
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0189987
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0191224
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS INCOME - 2020 AMOUNT: $ 52. 2022 AMOUNT: $ 12.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01015000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0947000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0902513
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0935928
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0973239
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04773680
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01238
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01231
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0427
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0306
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0234
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03436
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt012
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt052
IRS990ScheduleA/OtherIncome170Grp/TotalAmt064
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.33580
IRS990ScheduleA/PublicSupportPY170Pct00.38560
IRS990ScheduleA/PublicSupportTotal170Amt01604120
IRS990ScheduleA/SubstantialContributorsTotAmt03169560
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01015000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0947000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0902513
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0935928
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0973239
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04773680
IRS990ScheduleA/TotalSupportAmt04777180
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleJ/AnyNonFixedPaymentsInd01
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0161000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1161000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount0190000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount1190000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt046000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt146000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt040076
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt140076
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0LAWRENCE J SPIWAK
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1GEORGE FORD PHD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1SENIOR VICE-PRESIDENT/CHIEF ECONOMIS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0437076
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1437076
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0BONUSES WERE PAID IN 2024 BASED ON PERFORMANCE.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 7
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEW OF FORM 990: THE BOARD OF DIRECTORS HAVE DELEGATED REVIEW OF THE FORM 990 TO THE PRESIDENT/TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT MAKE ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. IT DOES PROVIDE ITS GOVERNING DOCUMENTS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONSULTING & RESEARCH: PROGRAM SERVICE EXPENSES 126,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 126,000. OTHER FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,921. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,921.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0479929
IRS990/TotalAssetsEOYAmt0345637
IRS990/TotalAssetsGrp/BOYAmt0479929
IRS990/TotalAssetsGrp/EOYAmt0345637
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt01015000
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt070308
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt089645
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0961903
IRS990/TotalFunctionalExpensesGrp/TotalAmt01121856
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013599
IRS990/TotalLiabilitiesEOYAmt06989
IRS990/TotalLiabilitiesGrp/BOYAmt013599
IRS990/TotalLiabilitiesGrp/EOYAmt06989
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0466330
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0338648
IRS990/TotalOtherCompensationAmt0172152
IRS990/TotalProgramServiceExpensesAmt0961903
IRS990/TotalReportableCompFromOrgAmt0702000
IRS990/TotalRevenueGrp/ExclusionAmt01238
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01016238
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0479929
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0345637
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt04286
IRS990/TravelGrp/TotalAmt04286
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05335 WISCONSIN AVENUE NW 440
IRS990/USAddress/CityNm0WASHINGTON
IRS990/USAddress/StateAbbreviationCd0DC
IRS990/USAddress/ZIPCd020015
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.PHOENIX-CENTER.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LAWRENCE J SPIWAK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02022740235
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHOENIX CENTER FOR ADVANCED LEGAL &
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ECONOMIC PUBLIC POLICY STUDIES INC
ReturnHeader/Filer/BusinessNameControlTxt0PHOE
ReturnHeader/Filer/EIN0522079266
ReturnHeader/Filer/PhoneNum02022740235
ReturnHeader/Filer/USAddress/AddressLine1Txt05335 WISCONSIN AVENUE NW 440
ReturnHeader/Filer/USAddress/CityNm0WASHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DC
ReturnHeader/Filer/USAddress/ZIPCd020015
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0872525370
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CITRIN COOPERMAN ADVISORS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02 BETHESDA METRO CENTER SUITE 910
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BETHESDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020814
ReturnHeader/PreparerPersonGrp/PhoneNum03016549000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMANDA ADAMS
ReturnHeader/ReturnTs02025-10-29T11:41:58-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.