Civic Intelligence

The James Madison Institute for Public Policy Studies Inc

EIN 59-2811908 • 501(c)3 • Tallahassee, FL

View Organization Page

Profile

The mission of the james madison institute is to inform the citizens of florida about their government and to ensure the future of the state by advancing free-market ideas pertaining to the issues of public policy.

100 North Duval StreetTallahassee, FL 32301

jamesmadison.org

Siviq Scores

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

Liabilities / Assets

74th percentile

0.29x

Higher debt load relative to assets than 74% of similar nonprofits.

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

Liabilities / Revenue

68th percentile

0.22x

Higher debt load relative to revenue than 68% of similar nonprofits.

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

Net Margin

53rd percentile

5.8%

Higher net margin than 53% of similar nonprofits.

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

Top Officer Pay

97th percentile

$421,185

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 13.6% of source-year revenue.

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

Asset Growth

48th percentile

2.7%

Faster asset growth than 48% of similar nonprofits.

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

Revenue Growth

58th percentile

13%

Faster revenue growth than 58% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$2,283,255

Up $59,073 (+2.7%) from 2023

Liabilities

Down

$673,173

Down $260,355 (-28%) from 2023

Net Assets

Up

$1,610,082

Up $319,428 (+25%) from 2023

Operations
Liabilities / Revenue68th percentileNet Margin53rd percentile

Revenue

Up

$3,094,814

Up $345,188 (+13%) from 2023

Expenses

Up

$2,915,498

Up $155,742 (+5.6%) from 2023

Net Income

Up

$179,316

Up $189,446 (+1870%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,068,691Liabilities 2011: $310,126Net Assets 2011: $1,758,5652011Assets 2012: $2,014,950Liabilities 2012: $331,996Net Assets 2012: $1,682,9542012Assets 2013: $1,819,778Liabilities 2013: $542,090Net Assets 2013: $1,277,6882013Assets 2014: $1,989,215Liabilities 2014: $479,571Net Assets 2014: $1,509,6442014Assets 2015: $1,960,354Liabilities 2015: $640,255Net Assets 2015: $1,320,0992015Assets 2016: $1,640,128Liabilities 2016: $780,918Net Assets 2016: $859,2102016Assets 2017: $1,637,118Liabilities 2017: $1,086,702Net Assets 2017: $550,4162017Assets 2018: $1,622,185Liabilities 2018: $1,167,459Net Assets 2018: $454,7262018Assets 2019: $1,683,802Liabilities 2019: $903,137Net Assets 2019: $780,6652019Assets 2020: $1,678,762Liabilities 2020: $930,600Net Assets 2020: $748,1622020Assets 2021: $2,254,274Liabilities 2021: $867,503Net Assets 2021: $1,386,7712021Assets 2022: $2,191,271Liabilities 2022: $886,243Net Assets 2022: $1,305,0282022Assets 2023: $2,224,182Liabilities 2023: $933,528Net Assets 2023: $1,290,6542023Assets 2024: $2,283,255Liabilities 2024: $673,173Net Assets 2024: $1,610,0822024

Highlighted filing

2024

Assets$2,283,255
Liabilities$673,173
Net Assets$1,610,082
Open 2024 Filing

Operations Trend

Revenue Growth58th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,297,2462011Revenue 2012: $1,694,754Expenses 2012: $1,770,365Net Income 2012: -$75,6112012Revenue 2013: $1,250,415Expenses 2013: $1,655,681Net Income 2013: -$405,2662013Revenue 2014: $1,913,472Expenses 2014: $1,681,516Net Income 2014: $231,9562014Revenue 2015: $1,865,274Expenses 2015: $2,031,606Net Income 2015: -$166,3322015Revenue 2016: $1,590,520Expenses 2016: $2,051,409Net Income 2016: -$460,8892016Revenue 2017: $1,145,430Expenses 2017: $1,454,224Net Income 2017: -$308,7942017Revenue 2018: $1,515,885Expenses 2018: $1,611,575Net Income 2018: -$95,6902018Revenue 2019: $1,519,659Expenses 2019: $1,193,719Net Income 2019: $325,9402019Revenue 2020: $1,736,885Expenses 2020: $1,714,388Net Income 2020: $22,4972020Revenue 2021: $2,379,199Expenses 2021: $1,856,472Net Income 2021: $522,7272021Revenue 2022: $2,096,424Expenses 2022: $2,122,852Net Income 2022: -$26,4282022Revenue 2023: $2,749,626Expenses 2023: $2,759,756Net Income 2023: -$10,1302023Revenue 2024: $3,094,814Expenses 2024: $2,915,498Net Income 2024: $179,3162024

Highlighted filing

2024

Revenue$3,094,814
Expenses$2,915,498
Net Income$179,316
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
$2,283,255
Liabilities
$673,173
Net assets
$1,610,082
Revenue
$3,094,814
Expenses
$2,915,498
Net income
$179,316
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.28$0.67$1.61$3.09$2.92$0.18
2023Detailed filing. Detailed filing data is available for this year.$2.22$0.93$1.29$2.75$2.76$0.01
2022Detailed filing. Detailed filing data is available for this year.$2.19$0.89$1.31$2.10$2.12$0.03
2021Detailed filing. Detailed filing data is available for this year.$2.25$0.87$1.39$2.38$1.86$0.52
2020Detailed filing. Detailed filing data is available for this year.$1.68$0.93$0.75$1.74$1.71$0.02
2019Summary only. Only limited summary data is available for this year.$1.68$0.90$0.78$1.52$1.19$0.33
2018Detailed filing. Detailed filing data is available for this year.$1.62$1.17$0.45$1.52$1.61$0.10
2017Summary only. Only limited summary data is available for this year.$1.64$1.09$0.55$1.15$1.45$0.31
2016Detailed filing. Detailed filing data is available for this year.$1.64$0.78$0.86$1.59$2.05$0.46
2015Detailed filing. Detailed filing data is available for this year.$1.96$0.64$1.32$1.87$2.03$0.17
2014Detailed filing. Detailed filing data is available for this year.$1.99$0.48$1.51$1.91$1.68$0.23
2013Summary only. Only limited summary data is available for this year.$1.82$0.54$1.28$1.25$1.66$0.41
2012Summary only. Only limited summary data is available for this year.$2.01$0.33$1.68$1.69$1.77$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.07$0.31$1.76$1.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Sep 15, 2025
Return Version
2023v6.0
Gross Receipts
$3,634,199
Mission and Program Overview

Mission

The mission of the james madison institute is to inform the citizens of florida about their government and to ensure the future of the state by advancing free-market ideas pertaining to the issues of public policy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,304,804$1,257,849▼ $46,955
Investments in Publicly Traded Securities$494,385$689,957▲ $195,572
Savings and Temporary Cash Investments$246,758$191,177▼ $55,581
Cash and Non-Interest-Bearing Accounts$178,068$144,272▼ $33,796
Prepaid Expenses and Deferred Charges$167--
Total Assets$2,224,182$2,283,255▲ $59,073
Liabilities
Mortgage Notes Payable Secured by Investment Property$799,112$550,000▼ $249,112
Accounts Payable and Accrued Expenses$129,416$123,173▼ $6,243
Deferred Revenue$5,000--
Total Liabilities$933,528$673,173▼ $260,355
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,031,931$1,534,721▲ $502,790
Net Assets With Donor Restrictions$258,723$75,361▼ $183,362
Total Net Assets Fund Balance$1,290,654$1,610,082▲ $319,428
Total Liabilities and Net Assets / Fund Balance$2,224,182$2,283,255▲ $59,073

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$879,265$478,469$1,357,734
Land$345,266-$345,266
Equipment$1,577$170,366$171,943
Leasehold Improvements$19,600$4,900$24,500
Other Land Buildings$12,141$7,469$19,610
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
J Robert Mcclure IiiPresident &FT$394,423$26,762$421,185
J Robert Mcclure IiiPresident & CEO-$394,423$26,762$421,185

Board Members and Trustees

NameTitle
Jeffrey V SwainChairman
Glen T Blauch JrVice Chair
Harout SamraDirector
Jf Bryan IvDirector
Joe S YorkDirector
John F KirtleyDirector
Robert H Gidel SrDirector
Stephanie SmithDirector
Timothy M CerioDirector
William ShepherdDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$3,111,203
Program Service Revenue
$0
Investment Income
$-3,924
Other Revenue
$-12,465
All Other Contributions
$2,032,050
Change in Net Assets
$179,316

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,085,800
Revenue Not Reported on Financial Statements
$9,014
Revenue Not Reported on Form 990
$645,771
Total Revenue per Audited Statements
$3,731,571
Total Revenue per Form 990
$3,094,814
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,810,501
Other Expenses$1,104,997
Total Fundraising Expense$508,318
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$768,171$165,293$168,488$1,101,952
Current Officers, Directors, Trustees, and Key Employees$274,952$59,163$60,307$394,422
All Other Expenses$213,912$4,426$55,820$274,158
Advertising$185,492--$185,492
Other Employee Benefits$112,335$24,172$24,639$161,146
Occupancy$73,095$15,729$16,033$104,857
Payroll Taxes$69,605$14,978$15,267$99,850
Information Technology$37,083$7,978$8,132$53,193
Pension Plan Contributions$37,037$7,970$8,124$53,131
Travel$38,658$5,057$5,155$48,870
Interest$32,930$7,086$7,223$47,239
Depreciation Depletion$30,880$6,645$6,773$44,298
Other Expenses$41,106-$55,636$41,106
Office Expenses$26,103$5,616$5,725$37,444
Insurance$19,291$4,151$4,231$27,673
Conferences and Meetings$20,952$2,846$2,901$26,699
Fees for Services Accounting$10,243$2,204$2,247$14,694
Fees for Service Investment Mgmnt Fees-$9,014-$9,014
Fees for Services Legal$2,886$621$633$4,140
Total Functional Expenses$2,064,231$342,949$508,318$2,915,498

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,412,143
Total Expenses per Form 990$2,915,498
Expenses per Audited Statements$2,906,484
Expenses Not Reported on Form 990$505,659
Expenses Not Reported on Financial Statements$9,014
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$505,659
Fundraising Gross Income$491,477
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Tech Summit$191,877$191,877$107,952$83,925
Naples Dinner$183,000$183,000$272,676$-89,676
Total Events$491,477$491,477$505,659$-14,182
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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

Form 990, Part VI

“The organization's conflict of interest policy forbids incentives or gifts to be offered to potential members, and they may not accept gifts in order to gain business. Employees are discouraged from engaging in other employment during their off-duty hours and must inform and have authorizaton from the president/ceo to hold a second job.”

Form 990, Page 6, Part VI, Line 11B

“A draft of form 990 is emailed to the board chairman and president and ceo, to review, before the return is filed.”

Form 990, Page 6, Part VI, Line 12C

“Annually, members of the board of directors and staff of the james madison institute are required to review the conflict of interest policy and sign to affirm they were unaware of any conflict of interest. If they were aware of any conflicts, they are to disclose any potential conflicts to the chairman of the board of directors and the ceo.”

Form 990, Page 6, Part VI, Line 15A

“A compensation committee reviews and approves the compensation of all officers and key employees.”

Form 990, Page 6, Part VI, Line 19

“The organization makes its governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
The James Madison Institute for
EIN
59-2811908
Phone
8503863131
Address
100 NORTH DUVAL STREET, TALLAHASSEE, FL 32301

Signing Officer

Name
J Robert Mcclure Iii
Title
President & CEO
Phone
8503863131
Signed
2025-09-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
J Robert Mcclure Iii
Formed
1987
Legal Domicile
Fl
Voting Board Members
10
Independent Board Members
10
Employees
16
Volunteers
10

Preparer

Firm
Thomson Brock Luger & Company
Address
3375G CAPITAL CIR NE, TALLAHASSEE, FL 32308-3736
Preparer
Matthew R Hansard
Phone
8503857444
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Fundraising expenses net against revenue 505,659 fundraising expenses net against revenue -505,659”

Form 990, Part XII

“An audit committee is in charge of selecting and overseeing the work of independent auditors of the financial statements.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The internal revenue service has determined the institute is an organization exempt for tax under section 501(c)(3). The final ruling by the internal revenue service, dated may 12, 1992, stated the institute is a publicly supported organization exempt from federal tax under section 509 (a)(2) and is not a private foundation. The institute's form 990 has not been subject to an examination by the internal revenue service or the state of florida for the last three years. The institute does not anticipate the total amount of unrecognized tax benefits to significantly change within the next twelve months. The institute recognizes interest and/or penalties related to income tax matters in income tax expense. The institute did not have any amounts accrued for interest and/or penalties at october 31, 2024 and october 31, 2023.”

Schedule D, Page 4, Part XI, Line 2D

“Fundraising expenses net against revenue 505,659”

Schedule D, Page 4, Part XII, Line 2D

“Fundraising expenses net against revenue 505,659”

Raw XML AppendixShowing 400 of 579 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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IRS990/Desc0RESEARCHERS PRODUCE INDEPENDENT, NON-PARTISAN REPORTS TO INFORM THE CITIZENS OF FLORIDA ABOUT IDEAS THAT ARE ROOTED IN A BELIEF IN THE U.S. CONSTITUTION AND SUCH TIMELESS IDEALS AS LIMITED GOVERNMENT, ECONOMIC FREEDOM, FEDERALISM, AND INDIVIDUAL LIBERTY COUPLED WITH INDIVIDUAL RESPONSIBILITY. THESE REPORTS INCLUDE ONE EDITION OF THE JOURNAL OF THE JAMES MADISON INSTITUTE, SEVEN ISSUES OF POLICY BRIEFS, TWO ISSUES OF THE MESSENGER NEWSLETTER, BIWEEKLY EMAILS, AND MULTIPLE, ADDITIONAL, INCIDENTAL PUBLICATIONS AS NEEDED. THESE PUBLICATIONS ARE ROUTINELY DISTRIBUTED TO INSTITUTE MEMBERS, LEGISLATORS, POLICY MAKERS, AND MEDIA, AS WELL AS MADE AVAILABLE TO THE GENERAL PUBLIC AT EVENTS, ON THEIR WEBSITE,OR UPON REQUEST.
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IRS990/Form990PartVIISectionAGrp/PersonNm1TIMOTHY M CERIO
IRS990/Form990PartVIISectionAGrp/PersonNm2JF BRYAN IV
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IRS990/Form990PartVIISectionAGrp/PersonNm5HAROUT SAMRA
IRS990/Form990PartVIISectionAGrp/PersonNm6WILLIAM SHEPHERD
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IRS990/Form990PartVIISectionAGrp/PersonNm8ROBERT H GIDEL SR
IRS990/Form990PartVIISectionAGrp/PersonNm9JEFFREY V SWAIN
IRS990/Form990PartVIISectionAGrp/PersonNm10JOE S YORK
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990/MissionDesc0THE MISSION OF THE JAMES MADISON INSTITUTE IS TO INFORM THE CITIZENS OF FLORIDA ABOUT THEIR GOVERNMENT AND TO ENSURE THE FUTURE OF THE STATE BY ADVANCING FREE-MARKET IDEAS PERTAINING TO THE ISSUES OF PUBLIC POLICY.
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IRS990/PrincipalOfficerNm0J ROBERT MCCLURE III
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IRS990/ProgSrvcAccomActy2Grp/Desc0IN 2024, JMI HELD A TECH SUMMIT EVENT IN CORAL GABLES WITH A TOTAL OF 135 ATTENDEES. THE INSTITUTE HELD APPROXIMATELY 35 CIVICS-RELATED EVENTS; POLICY EVENTS; AND STANLEY MARSHALL DAY, A CELEBRATION OF STANLEY MARSHALL. THE INSTITUTE STAFF MEMBERS ALSO PARTICIPATE IN NUMEROUS CONFERENCES BOTH STATEWIDE AND NATIONALLY. ALL THESE EVENTS SERVE MULTIPLE PURPOSES SUCH AS OUTREACH, PUBLIC POLICY AND/OR CIVICS EDUCATION, MEMBERSHIP BUILDING,NETWORKING,ETC.
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