Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
990 • Fiscal year 2023 • EIN 82-3988188
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
Liabilities / Revenue
59th percentile
Higher debt load relative to revenue than 59% of similar nonprofits.
Net Margin
9th percentile
Higher net margin than 9% of similar nonprofits.
Top Officer Pay
97th percentile
Higher top officer pay than 97% of similar nonprofits.
Top officer pay equals 26.3% of source-year revenue.
Asset Growth
3rd percentile
Faster asset growth than 3% of similar nonprofits.
Revenue Growth
25th percentile
Faster revenue growth than 25% of similar nonprofits.
Assets
Down$312,129
Down $390,672 (-56%) from 2022
Net Assets
Down$269,019
Down $414,101 (-61%) from 2022
Liabilities
Up$43,110
Up $23,429 (+119%) from 2022
Revenue
Down$995,217
Down $111,264 (-10%) from 2022
Expenses
Up$1,409,318
Up $361,026 (+34%) from 2022
Net Income
Down-$414,101
Down $472,290 (-812%) from 2022
Equable is a non-profit organization that educates and informs employees, retirees, and other stakeholders about how to create real retirement plan sustainability and accountability without sacrificing future income security.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $702,801 | $312,129 | ▼ $390,672 |
| Total Assets | $702,801 | $312,129 | ▼ $390,672 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $19,681 | $43,110 | ▲ $23,429 |
| Total Liabilities | $19,681 | $43,110 | ▲ $23,429 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $1,097,782 | $616,449 | ▼ $481,333 |
| Net Assets Without Donor Restrictions | $-414,662 | $-347,430 | ▲ $67,232 |
| Total Net Assets Fund Balance | $683,120 | $269,019 | ▼ $414,101 |
| Total Liabilities and Net Assets / Fund Balance | $702,801 | $312,129 | ▼ $390,672 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Anthony M Randazzo | Executive Director | FT | $239,999 | $22,000 | $261,999 |
| Jonathan W Moody | VP of Research | FT | $144,000 | $11,200 | $155,200 |
| Name | Title |
|---|---|
| Josh McGee | Chairman |
| Dan Liljenquist | Director |
| Richard Ravitch | Director |
| Stephen Patton | Director |
| Pete Constant | Secretary |
| Lois Scott | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $935,993 |
| Other Expenses | $278,325 |
| Grants and Similar Amounts Paid | $195,000 |
| Total Fundraising Expense | $2,353 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $518,000 | - | - | $518,000 |
| Current Officers, Directors, Trustees, and Key Employees | $261,999 | - | - | $261,999 |
| Grants to Domestic Orgs | $195,000 | - | - | $195,000 |
| Fees for Services Other | $91,542 | $45,239 | - | $136,781 |
| Information Technology | - | $63,489 | - | $63,489 |
| Other Employee Benefits | $53,311 | - | - | $53,311 |
| Payroll Taxes | $53,081 | - | - | $53,081 |
| Pension Plan Contributions | $49,602 | - | - | $49,602 |
| Travel | $27,055 | - | - | $27,055 |
| Fees for Services Accounting | - | $17,150 | - | $17,150 |
| Fees for Services Legal | - | $14,464 | - | $14,464 |
| Office Expenses | $1,254 | $2,399 | - | $3,653 |
| Occupancy | - | $2,334 | - | $2,334 |
| Other Expenses | $1,653 | $284 | $258 | $1,911 |
| Total Functional Expenses | $1,256,245 | $150,720 | $2,353 | $1,409,318 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,409,318 |
| Total Expenses per Audited Statements | $1,409,318 |
| Total Expenses per Form 990 | $1,409,318 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| The Reason Foundation | Washington, DC | - | To increase support for policies that improve teacher pension systems, with the specific goal of minimizing the effect that pension debt has on education budgets. | $180,000 |
| Boston College | Chestnut Hill, MA | - | To conduct a 50 state research of the specific administrative process by which employer retirement contributions are paid. | $15,000 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The Organization does not have any committees to act on behalf of the governing body.”
“The 990 was completed in collaboration with the Executive Director, who was authorized by the board President. An approved copy was provided to all board members before filing.”
“Our policy is that board members are non-compensated individuals. The executive director and operations team ensure that no directors, officers, or other staff at the organization will reap a financial gain from a consulting contract given to an outside organization or other financial transaction with another organization.”
“Compensation is determined by the Board of Directors.”
“The Organization makes its documents available upon request.”
“The organization did not change either its oversight process or selection process during the tax year.”
“US GAAP requires that uncertain tax positions be recognized in the financial statements when it is more likely than not, based on technical merits, that the position will be sustained upon examination. At December 31, 2023 and 2022, management has determined that the Organization had no material uncertain tax positions that require recognition or disclosure in the financial statements.”
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 | 19681 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 43110 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | Equable is a non-profit organization that educates and informs employees, retirees, and other stakeholders about how to create real retirement plan sustainability and accountability without sacrificing future income security. |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AllOtherContributionsAmt | 0 | 980011 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | The Organization |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3476233365 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 830 Glenwood Avenue Ste 510-288 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Atlanta |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30316 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 702801 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 312129 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 261999 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 261999 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 980011 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 195000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 56 |
| IRS990/CYOtherExpensesAmt | 0 | 278325 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 15150 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -414101 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 935993 |
| IRS990/CYTotalExpensesAmt | 0 | 1409318 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 2353 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 995217 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | 2023 PROGRAM SERVICE ACCOMPLISHMENTSEquable helped public sector retirement system stakeholders in multiple states better understand existing sustainability challenges in their state by conducting historic analysis, developing academic research, and providing technical assistance related to forecasting the future performance of plan funding and contribution rates. In addition, Equable also helped those public sector retirement system stakeholders with estimating the effects that various changes would have to long-term sustainability, solvency, and retirement security of those systems. In addition to providing the most comprehensive open-source database on public pension benefit design provisions and financial data, Equable continued to grow the usage of its free educational service for public school employees to better understand how their retirement benefits work to help improve financial literacy and empower educators to ensure their retirement income security. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1097782 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 616449 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 7 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1256245 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 17150 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 17150 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 14464 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 14464 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 45239 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 91542 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 136781 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| 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 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 22000 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 11200 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Dan Liljenquist |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Richard Ravitch |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Pete Constant |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Lois Scott |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Josh McGee |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Stephen Patton |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Anthony M Randazzo |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Jonathan W Moody |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 239999 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 144000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Executive Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | VP of Research |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2017 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantAmt | 0 | 195000 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 195000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 195000 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 995217 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 63489 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 63489 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 56 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 56 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| 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 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | Equable is a non-profit organization that educates and informs employees, retirees, and other stakeholders about how to create real retirement plan sustainability and accountability without sacrificing future income security. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 683120 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 269019 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -414662 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -347430 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 2334 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 2334 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 2399 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1254 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3653 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 53311 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 53311 |
| IRS990/OtherExpensesGrp/Desc | 0 | Telephone and Internet |
| IRS990/OtherExpensesGrp/Desc | 1 | Dues and Subscriptions |
| IRS990/OtherExpensesGrp/Desc | 2 | Branding and Marketing |
| IRS990/OtherExpensesGrp/Desc | 3 | Miscellaneous |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 2095 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 258 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5361 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 284 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 3748 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1653 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 5361 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 4032 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2095 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1911 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 518000 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 518000 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 53081 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 53081 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 49602 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 49602 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Anthony M Randazzo |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Consulting Revenue |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 15150 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 15150 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1080027 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 74 |
| IRS990/PYOtherExpensesAmt | 0 | 267122 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 26380 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 58189 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 781170 |
| IRS990/PYTotalExpensesAmt | 0 | 1048292 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1106481 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -414101 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 15150 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 980011 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1080027 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 883394 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1259710 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3929966 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 8133108 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 56 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 74 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 268 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 532 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 547 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 1477 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 63058 |
| IRS990ScheduleA/PrivateFoundation170Ind | 0 | X |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.12110 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.09720 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 985362 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 7147746 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 980011 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1080027 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 883394 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1259710 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3929966 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 8133108 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 8134585 |
| 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 |
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| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 995217 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | US GAAP requires that uncertain tax positions be recognized in the financial statements when it is more likely than not, based on technical merits, that the position will be sustained upon examination. At December 31, 2023 and 2022, management has determined that the Organization had no material uncertain tax positions that require recognition or disclosure in the financial statements. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
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| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 15000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 1 | 180000 |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 1 | 0 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | To conduct a 50 state research of the specific administrative process by which employer retirement contributions are paid. |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 1 | To increase support for policies that improve teacher pension systems, with the specific goal of minimizing the effect that pension debt has on education budgets. |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | Boston College |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 1 | The Reason Foundation |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 042103545 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 1 | 953298239 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 140 Commonwealth Avenue |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 1 | 1747 Connecticut Avenue NW |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | Chestnut Hill |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 1 | Washington |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 1 | DC |
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| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 1 | 20009 |
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| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 144000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Anthony M Randazzo |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | Jonathan W Moody |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Executive Director |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | VP of Research |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 155200 |
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| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Organization does not have any committees to act on behalf of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The 990 was completed in collaboration with the Executive Director, who was authorized by the board President. An approved copy was provided to all board members before filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Our policy is that board members are non-compensated individuals. The executive director and operations team ensure that no directors, officers, or other staff at the organization will reap a financial gain from a consulting contract given to an outside organization or other financial transaction with another organization. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Compensation is determined by the Board of Directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Organization makes its documents available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The organization did not change either its oversight process or selection process during the tax year. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 12 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part XII, Line 2c: |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 1 | NY |
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| IRS990/SubjectToProxyTaxInd | 0 | 0 |
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| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 312129 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 702801 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 312129 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalContributionsAmt | 0 | 980011 |
| IRS990/TotalEmployeeCnt | 0 | 7 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 2353 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 150720 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1256245 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1409318 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 19681 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 43110 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 19681 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.